Title: General
Accounting Policies: The accompanying schedule of expenditures of federal awards is presented using the accrual basis of accounting, which is described in Note 1 to CAAGKC’s basic financial statements. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: Reimbursement of the grant was based on actual per the original approved budget.
The accompanying schedule of expenditures of federal awards represents all federal programs of CAAGKC. It includes all federal awards passed through the state of Missouri, Department of Natual Resources, Department of Social Services as well as the US Federal Emergency Management Agency grants passed through the United Way.
Title: Basis of Accounting
Accounting Policies: The accompanying schedule of expenditures of federal awards is presented using the accrual basis of accounting, which is described in Note 1 to CAAGKC’s basic financial statements. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: Reimbursement of the grant was based on actual per the original approved budget.
The accompanying schedule of expenditures of federal awards is presented using the accrual basis of accounting, which is described in Note 1 to CAAGKC’s basic financial statements. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
Title: Audit Requirement for LIHEAP Funds Used for Weatherization Program
Accounting Policies: The accompanying schedule of expenditures of federal awards is presented using the accrual basis of accounting, which is described in Note 1 to CAAGKC’s basic financial statements. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: Reimbursement of the grant was based on actual per the original approved budget.
The Department of Health and Human Services provided a grant in the amount of $1,225,571 from LIHEAP fund to be used for the Weatherization assistance for Low Income Persons Program (Weatherization Program). Per the grant agreement, CAAGKC was instructed to use for the Weatherization Program and comply with the Missouri Weatherization State Plan and Missouri Weatherization Operational Manual. Accordingly, the audit for this portion of the fund was conducted using the OMB compliance supplement audit guide applicable for Weatherization program.
Title: Indirect Cost Rate
Accounting Policies: The accompanying schedule of expenditures of federal awards is presented using the accrual basis of accounting, which is described in Note 1 to CAAGKC’s basic financial statements. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: Reimbursement of the grant was based on actual per the original approved budget.
CAAGKC has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
Title: Subrecipients
Accounting Policies: The accompanying schedule of expenditures of federal awards is presented using the accrual basis of accounting, which is described in Note 1 to CAAGKC’s basic financial statements. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: Reimbursement of the grant was based on actual per the original approved budget.
CAAGKC did not use any subrecipient during the year.