Title: Summary of Significant Accounting Policies
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of The Center for Family Support, Inc. and Affiliates (the Center) under the Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Program (PRF Program) 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), with the exception of the matter discussed in Note 6 below. Because the Schedule presents only a selected portion of the operations of the Center, it is not intended to and does not present the financial position, results of operations, changes in net assets, or cash flows of the Center
De Minimis Rate Used: N
Rate Explanation: The Center has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
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, with the exception of the matter discussed in Note 6 below.
Title: Donated Personal Protective Equipment (Unaudited)
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of The Center for Family Support, Inc. and Affiliates (the Center) under the Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Program (PRF Program) 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), with the exception of the matter discussed in Note 6 below. Because the Schedule presents only a selected portion of the operations of the Center, it is not intended to and does not present the financial position, results of operations, changes in net assets, or cash flows of the Center
De Minimis Rate Used: N
Rate Explanation: The Center has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
During the year ended June 30, 2022, the Center did not receive any personal protective equipment.
Title: Entities Included in the Schedule
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of The Center for Family Support, Inc. and Affiliates (the Center) under the Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Program (PRF Program) 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), with the exception of the matter discussed in Note 6 below. Because the Schedule presents only a selected portion of the operations of the Center, it is not intended to and does not present the financial position, results of operations, changes in net assets, or cash flows of the Center
De Minimis Rate Used: N
Rate Explanation: The Center has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
The accompanying Schedule includes the following entities as identified by individual tax identification number (TIN) and entity name: TIN#Entity13-1913807The Center for Family Support, Inc.13-3920232The Center for Family Support, New Jersey, Inc.
Title: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Prog
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of The Center for Family Support, Inc. and Affiliates (the Center) under the Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Program (PRF Program) 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), with the exception of the matter discussed in Note 6 below. Because the Schedule presents only a selected portion of the operations of the Center, it is not intended to and does not present the financial position, results of operations, changes in net assets, or cash flows of the Center
De Minimis Rate Used: N
Rate Explanation: The Center has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
The total PRF Program expenditures on the Schedule include $1,451,639 of out-of-period expenditures, which are reported in accordance with the terms and conditions included in the Health Resources and Services Administration (HRSA) Post-Payment Notice of Reporting Requirements specific to the PRF Program. The amount on the Schedule does not include lost revenue. An out-of-period expenditure is not a permitted concept under U.S. GAAP. Therefore, an adverse opinion due to a U.S. GAAP departure has been issued on the Schedule.