Title: NOTE D - SUBRECIPIENT FUNDING
Accounting Policies: NOTE A - BASIS OF PRESENTATIONThe accompanying Schedule of Expenditures of Federal Awards (the "Schedule") includes federal pass-through grant activity of the Organization and is presented on the accrual basis of accounting. 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 operations of the Organization, it is not intended to and does not present the financial position, change in net assets, or cash flows of the Organization.NOTE B - 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 contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate. NOTE C - INDIRECT COST RATE: The Organization has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance
The Organization provided no federal funds to subreclpients
Title: NOTE E-EXPENDITURE OF FEDERAL AWARDS BY FEDERAL AGENCY
Accounting Policies: NOTE A - BASIS OF PRESENTATIONThe accompanying Schedule of Expenditures of Federal Awards (the "Schedule") includes federal pass-through grant activity of the Organization and is presented on the accrual basis of accounting. 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 operations of the Organization, it is not intended to and does not present the financial position, change in net assets, or cash flows of the Organization.NOTE B - 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 contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate. NOTE C - INDIRECT COST RATE: The Organization has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance
The following subtotals the Organization's expenditures of federal awards by federal agency for the year ended June 30, 2021:1 United States Department of Agriculture - $59,573;United States Department of Housing and Urban Development - $1,879,951; United States Department of Health and Human Services - $74,848.Total Expenditures of Federal Awards - $2,014,372
Title: NOTE F - EXPENDITURE OF AWARDS BY LEVEL OF GOVERNMENT
Accounting Policies: NOTE A - BASIS OF PRESENTATIONThe accompanying Schedule of Expenditures of Federal Awards (the "Schedule") includes federal pass-through grant activity of the Organization and is presented on the accrual basis of accounting. 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 operations of the Organization, it is not intended to and does not present the financial position, change in net assets, or cash flows of the Organization.NOTE B - 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 contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate. NOTE C - INDIRECT COST RATE: The Organization has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance
The following is a reconciliation of the grant revenue from the Statement of Activities to the federal expenditures for the Schedule of Expenditures of Federal Awards:Federal grant revenue - $1,654,799;State grant revenue - 645,706;County grant revenue - 213,410;Government Grants per Statement of Activities =$2,513,915Total federal grants - $1,654,799;Block grant reported as liability - 300,000; Federal food program - 59,573;Total Federal Expenditures per Schedule of Federal Awards - $2,014,372