Notes to SEFA
Title: Summary of Significant Accounting Policies for Expenditures
Accounting Policies: The accompanying schedule of expenditures of federal and state awards includes the federal and state grant activity of Arbor Place, Inc. (the Organization) and is presented on the accrual basis of accounting. The information in the Schedule is presented in accordance with the requirement of the Department of Health Services Audit Guide. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
Expenditures reported on this schedule are reported on the accrual basis of accounting. Such expenditures arerecognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are notallowable or are limited as to reimbursement.
Title: Pass-Through Entity Identifying Numbers
Accounting Policies: The accompanying schedule of expenditures of federal and state awards includes the federal and state grant activity of Arbor Place, Inc. (the Organization) and is presented on the accrual basis of accounting. The information in the Schedule is presented in accordance with the requirement of the Department of Health Services Audit Guide. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
Pass-through entity identifying numbers are presented where available.
Title: Subrecipients
Accounting Policies: The accompanying schedule of expenditures of federal and state awards includes the federal and state grant activity of Arbor Place, Inc. (the Organization) and is presented on the accrual basis of accounting. The information in the Schedule is presented in accordance with the requirement of the Department of Health Services Audit Guide. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
No federal expenditures were provided to subrecipients.
Title: Indirect Cost Rate
Accounting Policies: The accompanying schedule of expenditures of federal and state awards includes the federal and state grant activity of Arbor Place, Inc. (the Organization) and is presented on the accrual basis of accounting. The information in the Schedule is presented in accordance with the requirement of the Department of Health Services Audit Guide. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
During the year ended December 31, 2022, the Organization did elect to use the 10% de minimis indirect cost rate for the Organizations federal Drug Free Communities Grant award and the Bright Futures Grant funded by Dunn County.