Title: NOTE 4 FEDERAL AWARD ASSISTANCE
Accounting Policies: NOTE 1 BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Jewish Community Center of Staten Island, Inc. (the JCC) under programs of the federal government for the year ended June 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 JCC, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the JCC. NOTE 2 SIGNIFICANT ACCOUNTING POLICYExpenditures 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.Provider Relief Funding was provided to cover certain declines in revenue experienced by the JCC in its healthcare related operations as a result of the COVID-19 pandemic. The Provider Relief Funds were recognized as revenue in the JCCs general purpose financial statements during the year ended June 30, 2022.
De Minimis Rate Used: N
Rate Explanation: The JCC has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Effective June 30, 2019, the JCC had an approved indirect cost rate of 13.14%. The indirect cost rate includes general and administrative costs incurred, as well as certain program related occupancy costs that were not directly charged within budgets pre-approved by funding sources. During the year ended June 30, 2022, the JCC charged the lower of the indirect cost rate or the rate approved by each funding source.
The JCC receives federal funding from various agencies to help establish, maintain, and operate its programs. The JCC has multiple contracts with New York City Department for the Aging (NYCDFTA), New York State Department of Health (NYSDOH), and New York City Department of Youth and Community Development (NYCDYCD), which all act as pass-through entities for the United States Department of Health and Human Services (HHS). Additionally, the JCC has contracts with NYCDYCD, which are passed through from the United States Department of Housing and Urban Development (HUD). The JCC has one contracts with the United States Department of Homeland Security (DHS), which is passed through the United Way of New York City. The JCC has one contract with the United States Department of Agriculture, which is passed through from the New NYSDOH. Reconciliation of Federal Expenditures Related to the Social Services Block Grant Federal Assistance Listing Number # 93.667 The JCC incurred costs of $2,624,682 to operate the programs within the Social Services Block Grant. The federally funded portion of the costs of $2,800, as reported on the Schedule of Expenditures of Federal Awards (SEFA), represents approximately .11% of the costs to operate such programs. Reconciliation of Federal Expenditures Related to the National Family Caregiver Support, Title III, Part E- Federal Assistance Listing Number # 93.052The JCC incurred costs of $824,699 to operate the National Family Caregiver Support program. The federally funded portion of the costs of $493,396, as reported on the SEFA, represents approximately 60% of the costs to operate such programs. Reconciliation of Federal Expenditures Related to the New York State Department of Health Grants - Federal Assistance Listing Number # 93.778, 93.767 The JCC incurred costs of $533,389 to operate the Navigator program, funded from New York State Department of Health. The federally funded portion of the costs of $213,482, as reported on the SEFA, represents approximately 40% of the costs to operate such programs. Reconciliation of Federal Expenditures Related to the 477 Cluster Community Services Block Grant- Federal Assistance Listing Number # 93.569The JCC incurred costs of $141,747 to operate the programs within the Community Services Block Grant. The federally funded portion of the costs of $125,909, as reported on the SEFA, represents approximately 88% of the costs to operate such programs.Reconciliation of Federal Expenditures Related to the Community Development Block Grants/Entitlement Grants (CDBG) - Federal Assistance Listing Number # 14.218The JCC incurred costs of $1,796,880 to operate the programs within the CDBG Cluster, all of which was federally funded.
Title: NOTE 5 PROGRAM CLUSTERS
Accounting Policies: NOTE 1 BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Jewish Community Center of Staten Island, Inc. (the JCC) under programs of the federal government for the year ended June 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 JCC, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the JCC. NOTE 2 SIGNIFICANT ACCOUNTING POLICYExpenditures 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.Provider Relief Funding was provided to cover certain declines in revenue experienced by the JCC in its healthcare related operations as a result of the COVID-19 pandemic. The Provider Relief Funds were recognized as revenue in the JCCs general purpose financial statements during the year ended June 30, 2022.
De Minimis Rate Used: N
Rate Explanation: The JCC has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Effective June 30, 2019, the JCC had an approved indirect cost rate of 13.14%. The indirect cost rate includes general and administrative costs incurred, as well as certain program related occupancy costs that were not directly charged within budgets pre-approved by funding sources. During the year ended June 30, 2022, the JCC charged the lower of the indirect cost rate or the rate approved by each funding source.
Federal Uniform Guidance defines a cluster of programs as a grouping of closely related programs that share common compliance requirements. According to this definition, we have determined the 477 Cluster to be federal cluster of programs.
Title: NOTE 6 SUB-RECEIPIENTS
Accounting Policies: NOTE 1 BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Jewish Community Center of Staten Island, Inc. (the JCC) under programs of the federal government for the year ended June 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 JCC, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the JCC. NOTE 2 SIGNIFICANT ACCOUNTING POLICYExpenditures 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.Provider Relief Funding was provided to cover certain declines in revenue experienced by the JCC in its healthcare related operations as a result of the COVID-19 pandemic. The Provider Relief Funds were recognized as revenue in the JCCs general purpose financial statements during the year ended June 30, 2022.
De Minimis Rate Used: N
Rate Explanation: The JCC has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Effective June 30, 2019, the JCC had an approved indirect cost rate of 13.14%. The indirect cost rate includes general and administrative costs incurred, as well as certain program related occupancy costs that were not directly charged within budgets pre-approved by funding sources. During the year ended June 30, 2022, the JCC charged the lower of the indirect cost rate or the rate approved by each funding source.
During the year ended June 30, 2022, the JCC had no sub-recipients.
Title: NOTE 7 NONCASH ASSISTANCE AND OTHER
Accounting Policies: NOTE 1 BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Jewish Community Center of Staten Island, Inc. (the JCC) under programs of the federal government for the year ended June 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 JCC, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the JCC. NOTE 2 SIGNIFICANT ACCOUNTING POLICYExpenditures 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.Provider Relief Funding was provided to cover certain declines in revenue experienced by the JCC in its healthcare related operations as a result of the COVID-19 pandemic. The Provider Relief Funds were recognized as revenue in the JCCs general purpose financial statements during the year ended June 30, 2022.
De Minimis Rate Used: N
Rate Explanation: The JCC has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Effective June 30, 2019, the JCC had an approved indirect cost rate of 13.14%. The indirect cost rate includes general and administrative costs incurred, as well as certain program related occupancy costs that were not directly charged within budgets pre-approved by funding sources. During the year ended June 30, 2022, the JCC charged the lower of the indirect cost rate or the rate approved by each funding source.
The JCC did not receive any noncash assistance, federal loans, or federally funded insurance during the year ended June 30, 2022.