Notes to SEFA
Title: CHILD AND ADULT CARE FOOD PROGRAM
Accounting Policies: BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal awards includes the federal grant activity of the Carbon County Child Development Programs, Inc. and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of OMB's Uniform Administrative Requirements Cost Principles and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented or used in the preparation of, the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Federal reimbursement for the Child and Adult Care Food Program is based on approved rates for services provided and are not reimbursements for specific expenditures.
Title: CONTINGENCIES
Accounting Policies: BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal awards includes the federal grant activity of the Carbon County Child Development Programs, Inc. and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of OMB's Uniform Administrative Requirements Cost Principles and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented or used in the preparation of, the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Organization receives funds under various federal grant programs and such assistance is to be expended in accordance with the provisions of the various grants. Compliance with the grants is subject to audit by various government agencies which may impose sanctions in the event of noncompliance. Management believes that they have complied with all aspects of the various grant provisions and the results of adjustments, if any, relating to such auditswould not have a material financial impact.
Title: COVID FUNDING
Accounting Policies: BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal awards includes the federal grant activity of the Carbon County Child Development Programs, Inc. and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of OMB's Uniform Administrative Requirements Cost Principles and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented or used in the preparation of, the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The award includes spending under COVID-19 award of $22,207.