Title: Subreceipients
Accounting Policies: The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of National Runaway Switchboard (d/b/a National Runaway Safeline) (the Organization) under a program of the federal government for the year ended September 30, 2022. 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). Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
Of the federal expenditures presented in the schedule, the Organization provided no federal awards to subrecipients.
Title: Basis of Presentation
Accounting Policies: The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of National Runaway Switchboard (d/b/a National Runaway Safeline) (the Organization) under a program of the federal government for the year ended September 30, 2022. 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). Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: Insurance Coverage In Force
Accounting Policies: The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of National Runaway Switchboard (d/b/a National Runaway Safeline) (the Organization) under a program of the federal government for the year ended September 30, 2022. 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). Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
The Organization had $10,957 of insurance coverage in effect that was paid with federal funds during the year ended September 30, 2022.
Title: Supplemental Funding
Accounting Policies: The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of National Runaway Switchboard (d/b/a National Runaway Safeline) (the Organization) under a program of the federal government for the year ended September 30, 2022. 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). Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
On April 24, 2020, the Organization was awarded supplemental funding under the CARES Act (Award Number 90CY903-03-01) in the amount of $666,854 for costs incurred on or after March 27, 2020 through September 29, 2020. As of September 30, 2022, costs disbursed by the Organization under the award were presented for financial reporting purposes in accordance with generally accepted accounting principles in the United States as follows: Costs incurred in fiscal year 2020 $325,614, Costs incurred in fiscal year 2021 $330,786, Unearned revenue at September 30, 2022 $10,454; Total $666,854
Title: Noncash Assistance
Accounting Policies: The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of National Runaway Switchboard (d/b/a National Runaway Safeline) (the Organization) under a program of the federal government for the year ended September 30, 2022. 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). Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
There was no noncash assistance during the year ended September 30, 2022.
Title: Loans Outstanding
Accounting Policies: The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of National Runaway Switchboard (d/b/a National Runaway Safeline) (the Organization) under a program of the federal government for the year ended September 30, 2022. 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). Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
The Organization had no federal loans or loan guarantees that was paid with federal funds during the year ended September 30, 2022.