Notes to SEFA
Title: Basis of Presentation
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule (if any), represents adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Top of Alabama Regional Council of Governments (TARCOG) under programs of the Federal government for the year ended September 30, 2021. 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, ands Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a portion of the operations of TARCOG, it is not intended to and does not present the financial position or changes in net assets of TARCOG.
Title: Sub Recipients
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule (if any), represents adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Of the federal expenditures presented in the schedule, TARCOG provided federal awards to Sub-recipients as follows:Program TitleFederal CFDA NumberAmount Provided to Sub-recipientSpecial Programs for the Aging Title IIIPart B Grants for Supportive Services and Senior Centers93.044$ 552,314Part C Nutrition Services: Congregate and Home Delivered Meals93.045 2,565,639Nutrition Services Initiative93.053 498,095Part D Disease Prevention and Health Promotion Services93.043 49,234Centers for Medicare and Medicaid Services (CMS) ResearchDemonstrations and Evaluations93.324 26,250Total$ 3,691,532The sub recipients received funds as follows:Sub-recipientAmountJackson County Commission$ 146,543Marshall County Commission 207,197Limestone County Commission 172,836DeKalb County Commission 160,281Huntsville-Madison County Senior Center, Inc. 256,613Madison County Commission 9,000Food Commodities 2,739,062 Total$ 3,691,532