Notes to SEFA
Title: Basis of Presentation
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 Title 2 U.S. Code of Federal Regulations Part 200. Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures may or may are not be allowable or are limited as to reimbursement.CACEHR has elected not to use the 10-percent de minimis indirect cost rate to recover indirect costs as allowed under the Uniform Guidance.Pass-through entity identifying numbers are presented where available.
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 grant activity of Community Action Commission of Erie, Huron & Richland Counties, Inc. (CACEHR) under programs of the federal government for the year ended December 31, 2022. The information on this Schedule is prepared 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 CACEHR, it is not intended to and does not present the financial position, changes in net assets, or cash flows of CACEHR.
Title: Matching Requirement
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 Title 2 U.S. Code of Federal Regulations Part 200. Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures may or may are not be allowable or are limited as to reimbursement.CACEHR has elected not to use the 10-percent de minimis indirect cost rate to recover indirect costs as allowed under the Uniform Guidance.Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Head Start Program (93.600) typically has a matching requirement. As of September XXX, 2023 CACEHR has requested a waiver from Head Start for the matching requirement and is awaiting approval. CACEHR expects the waiver will be approved based on discussions with Head Start.The Emergency Assistance Grant Program (Shelter) (14.231) has a matching requirement. CACEHR obtained the matching funds through cash contributions received for the program from the general public. The total matching funds received during 2022 was $9,752 and the required matching amount was $9,752.