Notes to SEFA
Title: SUBRECIPIENT RELATIONSHIPS
Accounting Policies: BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of the Village under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the requirements of Uniform Guidance, Audits of States, Local Governments, and Non-Profit Organizations. Because the Schedule presents only a selected portion of the operations of the Village, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Village.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESExpendituresExpenditures reported on the Schedule are reported on the accrual basis of accounting.Pass-Through EntitiesPass-through entity identifying numbers are presented on the Schedule where available.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
The Village provided CFDA #14.218 Community Development Block Grant federal awards to thefollowing:Pads to Hope, Inc. $41,251Northwest CASA 2,280Wings 5,130Childrens Advocacy Center 2,400SPHCC Access to Care 4,025Resources for Community Living 1,062Northwest Compass, Inc. 60,773Center of Concern 23,145Search Inc. Rehab 25,000