Title: SCOPE OF AUDIT PURSUANT TO UNIFORM GUIDANCE
Accounting Policies: Basis of Presentation - The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of The Alliance for the Chesapeake Bay, Inc. under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the audit 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 the Organization, it is not intended to and does not present the statement of financial position, changes in net assets, or cash flows of the Organization. Accrued and Deferred Reimbursement - Various grant procedures are used for federal awards received by the Organization. Consequently, timing differences between expenditures and grant receipts can exist at the beginning and end of the operating period. Accrued balances at year-end represent an excess of reimbursable expenditures over cash receipts to date. Deferred balances at year-end represent excess receipts over reimbursable expenditures to date. Generally, accrued or deferred balances caused by differences in the timing of cash receipts and expenditures will be reversed in the remaining grant period of the subsequent operating fiscal year.
De Minimis Rate Used: N
Rate Explanation: During fiscal year 2022, The Organization elected not to use the 10% de minimus cost rate as covered in the 2 CFR ? 200.414 Indirect (Facilities & Administration) costs. Negotiated federal indirect cost rates were used in 2022.
All federal awards expended by The Alliance for the Chesapeake Bay, Inc. (Organization) were included in the scope of the Uniform Guidance. The Single Audit was conducted in accordance with the provisions of the OMBs Compliance Supplement. The Single Audit fulfills all the federal agencies audit requirements, which include financial compliance and the adequacy of internal control. Compliance testing was performed for major federal award programs, which covers approximately 83% of total federal awards program expenditures. The major federal award program was: U.S. Environmental Protection Agency, Region III, CFDA Number 66.466, and U.S. Department of Defense, as passed through from Navy, CFDA 12.005, with total expenditures of $6,176,282.
Title: RELATIONSHIP TO FINANCIAL STATEMENTS
Accounting Policies: Basis of Presentation - The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of The Alliance for the Chesapeake Bay, Inc. under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the audit 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 the Organization, it is not intended to and does not present the statement of financial position, changes in net assets, or cash flows of the Organization. Accrued and Deferred Reimbursement - Various grant procedures are used for federal awards received by the Organization. Consequently, timing differences between expenditures and grant receipts can exist at the beginning and end of the operating period. Accrued balances at year-end represent an excess of reimbursable expenditures over cash receipts to date. Deferred balances at year-end represent excess receipts over reimbursable expenditures to date. Generally, accrued or deferred balances caused by differences in the timing of cash receipts and expenditures will be reversed in the remaining grant period of the subsequent operating fiscal year.
De Minimis Rate Used: N
Rate Explanation: During fiscal year 2022, The Organization elected not to use the 10% de minimus cost rate as covered in the 2 CFR ? 200.414 Indirect (Facilities & Administration) costs. Negotiated federal indirect cost rates were used in 2022.
All Federal grant expenditures were for the Organizations operational purposes and are recognized in the Statement of Activities. The following summary represents the reconciliation of the statement of activities to the Schedule of Expenditures of Federal Awards:Total expenses per Statement of Activities $11,328,833 Less: Expenses funded by contributions and other sources $3,867,715 Total expenditures per Schedule of Expenditures of Federal Awards $7,461,118
Title: OPERATING PERIOD AUDITED
Accounting Policies: Basis of Presentation - The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of The Alliance for the Chesapeake Bay, Inc. under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the audit 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 the Organization, it is not intended to and does not present the statement of financial position, changes in net assets, or cash flows of the Organization. Accrued and Deferred Reimbursement - Various grant procedures are used for federal awards received by the Organization. Consequently, timing differences between expenditures and grant receipts can exist at the beginning and end of the operating period. Accrued balances at year-end represent an excess of reimbursable expenditures over cash receipts to date. Deferred balances at year-end represent excess receipts over reimbursable expenditures to date. Generally, accrued or deferred balances caused by differences in the timing of cash receipts and expenditures will be reversed in the remaining grant period of the subsequent operating fiscal year.
De Minimis Rate Used: N
Rate Explanation: During fiscal year 2022, The Organization elected not to use the 10% de minimus cost rate as covered in the 2 CFR ? 200.414 Indirect (Facilities & Administration) costs. Negotiated federal indirect cost rates were used in 2022.
Uniform Guidance testing procedures were performed for program transactions occurring during the operating year ended December 31, 2022.
Title: SUBRECIPIENTS
Accounting Policies: Basis of Presentation - The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of The Alliance for the Chesapeake Bay, Inc. under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the audit 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 the Organization, it is not intended to and does not present the statement of financial position, changes in net assets, or cash flows of the Organization. Accrued and Deferred Reimbursement - Various grant procedures are used for federal awards received by the Organization. Consequently, timing differences between expenditures and grant receipts can exist at the beginning and end of the operating period. Accrued balances at year-end represent an excess of reimbursable expenditures over cash receipts to date. Deferred balances at year-end represent excess receipts over reimbursable expenditures to date. Generally, accrued or deferred balances caused by differences in the timing of cash receipts and expenditures will be reversed in the remaining grant period of the subsequent operating fiscal year.
De Minimis Rate Used: N
Rate Explanation: During fiscal year 2022, The Organization elected not to use the 10% de minimus cost rate as covered in the 2 CFR ? 200.414 Indirect (Facilities & Administration) costs. Negotiated federal indirect cost rates were used in 2022.
Of the federal expenditures presented in this Schedule, the Organization provided federal awards to subrecipients as follows:CFDA NumberProgram NameAmount Providedto Subrecipients66.466Chesapeake Monitoring Cooperative$ 230,93566.466Developing an Integrated Community Based Monitoring Approach to Track Restoration62,026