Title: Major Programs
Accounting Policies: Basis of Presentation: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Trillium Group, Inc. (the Organization) under programs of the federal government for the year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Trillium Group, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Trillium Group, Inc. Summary of Significant Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. For the COVID-19 Provider Relief Fund, the Organization reports the expenditures incurred from July 1, 2020 to December 31, 2021 in accordance with the use and reporting deadline set by the Department of Health and Human Services.
De Minimis Rate Used: Y
Rate Explanation: The Organization has elected to use the ten percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The Uniform Guidance establishes criteria to be used in defining major programs. Major programs for the Organization are those programs selected for testing by the auditor using a risk-assessment model, as well as certain minimum expenditure requirements, as outlined in the Uniform Guidance. Programs with similar requirements may be grouped into a cluster for testing purposes.
Title: Insurance Coverage
Accounting Policies: Basis of Presentation: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Trillium Group, Inc. (the Organization) under programs of the federal government for the year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Trillium Group, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Trillium Group, Inc. Summary of Significant Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. For the COVID-19 Provider Relief Fund, the Organization reports the expenditures incurred from July 1, 2020 to December 31, 2021 in accordance with the use and reporting deadline set by the Department of Health and Human Services.
De Minimis Rate Used: Y
Rate Explanation: The Organization has elected to use the ten percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The Organization maintains insurance coverage as recommended by its insurance agent of record.
Title: Subrecipients
Accounting Policies: Basis of Presentation: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Trillium Group, Inc. (the Organization) under programs of the federal government for the year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Trillium Group, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Trillium Group, Inc. Summary of Significant Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. For the COVID-19 Provider Relief Fund, the Organization reports the expenditures incurred from July 1, 2020 to December 31, 2021 in accordance with the use and reporting deadline set by the Department of Health and Human Services.
De Minimis Rate Used: Y
Rate Explanation: The Organization has elected to use the ten percent de minimis indirect cost rate as allowed under the Uniform Guidance.
No award payments were made to subrecipients for the year ended June 30, 2022.