Title: Program Disclosures, Business Activities, U.S. Department of Health and Human Services
Accounting Policies: The accompanying schedule of expenditures of federal, state and local awards (the schedule) has been prepared on the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America. 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 the Organization, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Organization.
The Organization contracts individually with various County or State agencies, as noted on the schedule, for the purchase of services under various programs as provided by the Organization. Services are purchased for children placed by respective County or State agencies based upon contractual per diem rates by program, wherein certain types of expenditures are not allowable or
are limited as to reimbursement. For purposes of the schedule of expenditures of federal, state and local awards, the Organization considers the federal portion of contractual per diem rates to be expended first.
De Minimis Rate Used: N
Rate Explanation: The Organization has not elected to use the 10% de minimis indirect cost rate for all federal grants allowed under Uniform Guidance.
Funds passed through the Pennsylvania Department of Human Services and/or the various
County and State agencies located within Pennsylvania are used to provide childcare programs.
The Organization provides these services under Temporary Assistance for Needy Families
(TANF) and Title IV-E programs as specified by the County or State agency.
Title: Federal/State Commingled Funds
Accounting Policies: The accompanying schedule of expenditures of federal, state and local awards (the schedule) has been prepared on the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America. 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 the Organization, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Organization.
The Organization contracts individually with various County or State agencies, as noted on the schedule, for the purchase of services under various programs as provided by the Organization. Services are purchased for children placed by respective County or State agencies based upon contractual per diem rates by program, wherein certain types of expenditures are not allowable or
are limited as to reimbursement. For purposes of the schedule of expenditures of federal, state and local awards, the Organization considers the federal portion of contractual per diem rates to be expended first.
De Minimis Rate Used: N
Rate Explanation: The Organization has not elected to use the 10% de minimis indirect cost rate for all federal grants allowed under Uniform Guidance.
The Organization received Title IV-E funding that passed through various Commonwealth of Pennsylvania counties. Many of these contracts contain a blend of state and federal awards.
Based on the most recent available information, amounts reported on the accompanying schedule of expenditures of federal, state and local awards include both federal and state funding.
Title: Pass-Through Entity Identification Numbers
Accounting Policies: The accompanying schedule of expenditures of federal, state and local awards (the schedule) has been prepared on the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America. 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 the Organization, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Organization.
The Organization contracts individually with various County or State agencies, as noted on the schedule, for the purchase of services under various programs as provided by the Organization. Services are purchased for children placed by respective County or State agencies based upon contractual per diem rates by program, wherein certain types of expenditures are not allowable or
are limited as to reimbursement. For purposes of the schedule of expenditures of federal, state and local awards, the Organization considers the federal portion of contractual per diem rates to be expended first.
De Minimis Rate Used: N
Rate Explanation: The Organization has not elected to use the 10% de minimis indirect cost rate for all federal grants allowed under Uniform Guidance.
Several of the awards included in the schedule of expenditures of federal awards are missing the
pass-through entity identification numbers. The missing numbers are due to the pass-through entities
not providing the pass-through entity identification numbers.
Title: Provider Relief Fund
Accounting Policies: The accompanying schedule of expenditures of federal, state and local awards (the schedule) has been prepared on the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America. 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 the Organization, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Organization.
The Organization contracts individually with various County or State agencies, as noted on the schedule, for the purchase of services under various programs as provided by the Organization. Services are purchased for children placed by respective County or State agencies based upon contractual per diem rates by program, wherein certain types of expenditures are not allowable or
are limited as to reimbursement. For purposes of the schedule of expenditures of federal, state and local awards, the Organization considers the federal portion of contractual per diem rates to be expended first.
De Minimis Rate Used: N
Rate Explanation: The Organization has not elected to use the 10% de minimis indirect cost rate for all federal grants allowed under Uniform Guidance.
As it relates to Assistance Listing Number 93.498, Provider Relief Fund and American Rescue Plan Rural Distribution (PRF) the schedule for the year ended June 30, 2023 includes lost revenues included in the Period 4 PRF Report for the Organization, TIN 232052170. The Period 4 PRF Report includes payments received for the period July 1, 2021 to December 31, 2021. The deadline to use these funds was December 31, 2022.