Notes to SEFA
Title: BASIS OF PRESENTATION
Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expendituresare recognized following the cost principles contained in the Uniform Guidance, wherein certain types ofexpenditures 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 accompanying schedule of expenditures of federal awards and nonfederal revenue the Schedule is a summary of the activity of Northeast Ohio Adoption Services federal award program. 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) because the Schedule presents only a selected portion of the operations of Northeast Ohio Adoption Services, it is not intended to and does not present the financial position, changes in net assets or cash flows of Northeast Ohio Adoption Services.
Title: ALLOCATION OF EXPENDITURES
Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expendituresare recognized following the cost principles contained in the Uniform Guidance, wherein certain types ofexpenditures 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, funds are received from the various counties on a reimbursement basis based on census data and approved billing rates and are not identified by Assistance Listing number. The counties did not provide revenue information by Assistance Listing number for revenues totaling $370,035 for the year ended June 30, 2022. Therefore, revenue totaling $370,035 was assumed to be federal monies and included in Assistance Listing Program No. 93.658 for the purpose of the schedule of expenditures of federal awards and nonfederal revenue.