Title: General
Accounting Policies: 1. General - The accompanying schedule of expenditures of federal awards
presents the activity of all federal award programs of Catholic Charities of
the Diocese of Pittsburgh, Inc. and Subsidiary (the "Organization"). The
information 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 of expenditures of
federal awards presents only a selected portion of the operations of the
Organization, it is not intended to and does not present the financial
position, changes in net assets, or cash flows of the Organization.
2. Basis of Accounting - Expenditures reported on the accompanying
schedule of expenditures of federal awards are presented using 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. The Organization has elected not to use the 10 percent
de minimis indirect cost rate allowed under the Uniform Guidance.
3. Relationship to Consolidated Financial Statements - Expenditures of
federal awards are reported as incurred. They are included in the
consolidated financial statements as expenses in various classifications.
4. Federal Expenditures - On the accompanying schedule of expenditures
of federal awards, the portions of program expenditures were obtained
directly from the grantor or estimated based on information provided by
the grantor.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimus cost rate
The accompanying schedule of expenditures of federal awards
presents the activity of all federal award programs of Catholic Charities of
the Diocese of Pittsburgh, Inc. and Subsidiary (the "Organization"). The
information 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 of expenditures of
federal awards presents only a selected portion of the operations of the
Organization, it is not intended to and does not present the financial
position, changes in net assets, or cash flows of the Organization.
Title: Basis of Accounting
Accounting Policies: 1. General - The accompanying schedule of expenditures of federal awards
presents the activity of all federal award programs of Catholic Charities of
the Diocese of Pittsburgh, Inc. and Subsidiary (the "Organization"). The
information 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 of expenditures of
federal awards presents only a selected portion of the operations of the
Organization, it is not intended to and does not present the financial
position, changes in net assets, or cash flows of the Organization.
2. Basis of Accounting - Expenditures reported on the accompanying
schedule of expenditures of federal awards are presented using 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. The Organization has elected not to use the 10 percent
de minimis indirect cost rate allowed under the Uniform Guidance.
3. Relationship to Consolidated Financial Statements - Expenditures of
federal awards are reported as incurred. They are included in the
consolidated financial statements as expenses in various classifications.
4. Federal Expenditures - On the accompanying schedule of expenditures
of federal awards, the portions of program expenditures were obtained
directly from the grantor or estimated based on information provided by
the grantor.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimus cost rate
Expenditures reported on the accompanying
schedule of expenditures of federal awards are presented using 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. The Organization has elected not to use the 10 percent
de minimis indirect cost rate allowed under the Uniform Guidance.
Title: Relationship to Consolidated Financial Statements
Accounting Policies: 1. General - The accompanying schedule of expenditures of federal awards
presents the activity of all federal award programs of Catholic Charities of
the Diocese of Pittsburgh, Inc. and Subsidiary (the "Organization"). The
information 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 of expenditures of
federal awards presents only a selected portion of the operations of the
Organization, it is not intended to and does not present the financial
position, changes in net assets, or cash flows of the Organization.
2. Basis of Accounting - Expenditures reported on the accompanying
schedule of expenditures of federal awards are presented using 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. The Organization has elected not to use the 10 percent
de minimis indirect cost rate allowed under the Uniform Guidance.
3. Relationship to Consolidated Financial Statements - Expenditures of
federal awards are reported as incurred. They are included in the
consolidated financial statements as expenses in various classifications.
4. Federal Expenditures - On the accompanying schedule of expenditures
of federal awards, the portions of program expenditures were obtained
directly from the grantor or estimated based on information provided by
the grantor.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimus cost rate
Expenditures of
federal awards are reported as incurred. They are included in the
consolidated financial statements as expenses in various classifications.
Title: Federal Expenditures
Accounting Policies: 1. General - The accompanying schedule of expenditures of federal awards
presents the activity of all federal award programs of Catholic Charities of
the Diocese of Pittsburgh, Inc. and Subsidiary (the "Organization"). The
information 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 of expenditures of
federal awards presents only a selected portion of the operations of the
Organization, it is not intended to and does not present the financial
position, changes in net assets, or cash flows of the Organization.
2. Basis of Accounting - Expenditures reported on the accompanying
schedule of expenditures of federal awards are presented using 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. The Organization has elected not to use the 10 percent
de minimis indirect cost rate allowed under the Uniform Guidance.
3. Relationship to Consolidated Financial Statements - Expenditures of
federal awards are reported as incurred. They are included in the
consolidated financial statements as expenses in various classifications.
4. Federal Expenditures - On the accompanying schedule of expenditures
of federal awards, the portions of program expenditures were obtained
directly from the grantor or estimated based on information provided by
the grantor.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimus cost rate
On the accompanying schedule of expenditures
of federal awards, the portions of program expenditures were obtained
directly from the grantor or estimated based on information provided by
the grantor.