Title: NATURE OF OPERATIONS
Accounting Policies: The Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of The Salvation Army, in the Greater Boston Area under programs of the federal government for the year ended September 30, 2022. The information in thisSchedule 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). Because the Schedule presents only a selected portion of the operations of The Salvation Army, in the Greater Boston Area, it is not intended to and does not present the financial position, changes in net assets, or cash flows of The Salvation Army, in the Greater Boston Area. 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.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Salvation Army, in the Greater Boston Area (the "Unit", a nonprofit organization) is an administrative unit of the Eastern Territory of The Salvation Army. All operations related to the Unit's federal grant programs are included in the scope of the Uniform Guidance requirements for audits of state and local governments and non-profit organizations (the single audit).
Title: FOOD DONATION
Accounting Policies: The Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of The Salvation Army, in the Greater Boston Area under programs of the federal government for the year ended September 30, 2022. The information in thisSchedule 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). Because the Schedule presents only a selected portion of the operations of The Salvation Army, in the Greater Boston Area, it is not intended to and does not present the financial position, changes in net assets, or cash flows of The Salvation Army, in the Greater Boston Area. 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.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Nonmonetary assistance is reported in the Schedule at the fair value of the commoditiesreceived and disbursed.
Title: COMMINGLED FUNDS
Accounting Policies: The Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of The Salvation Army, in the Greater Boston Area under programs of the federal government for the year ended September 30, 2022. The information in thisSchedule 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). Because the Schedule presents only a selected portion of the operations of The Salvation Army, in the Greater Boston Area, it is not intended to and does not present the financial position, changes in net assets, or cash flows of The Salvation Army, in the Greater Boston Area. 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.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
During the year ended September 30, 2022, funds totaling $112,979 were received from the United States Department of Agriculture, passed through from the Massachusetts Department of Elementary and Secondary Education. While the grant agreements indicate that the source of the funds include both federal (Federal Assistance Listing Number 10.555 and 10.558) and state awards, the awarding agencies have not provided the organization with the amount of federal awards included. Because the federal portion of the expenditures is unknown, the full amount is included in the accompanying schedule of expenditures of federal awards.During the year ended September 30, 2022, funds totaling $58,781 were received from the United States Department of Health and Human Services, passed through from theMassachusetts Department of Early Education and Care. While the grant agreements indicate that the source of the funds include both federal (Federal Assistance Listing Number 93.558, 93.596 and 93.575) and state awards, the allocation of the federal expenditures presented in the accompanying schedule of expenditures of federal awards has been based on historical percentages.