Title: BASIS OF PRESENTATION
Accounting Policies: 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: Y
Rate Explanation: The auditee used the de minimus cost rate.
The accompanying schedule of expenditures of federal awards and state and local financial assistance (the "Schedule") includes the grant activity of Integrity, Inc. (the “Organization”) and is presented on the accrual basis of accounting. 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”), and with State of New Jersey, Department of the Treasury Circular Letter 15-08 OMB, Single Audit Policy for Recipients of Federal Grants, State Grants and State Aid, and is not a required part of the basic consolidated financial statements. Therefore, some of the amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of, the basic consolidated financial statements.
Provider Relief Fund and American Rescue Plan (“ARP”) Rural Distribution – Assistance Listing Number 93.498
For the U.S. Department of Health and Human Services (“HHS”) award related to the Provider Relief Fund (“PRF”) and American Rescue Plan Rural Distribution program, HHS has indicated the amounts on the Schedule be reported corresponding to reporting requirements of the Health Resource & Services Administration (“HRSA”) PRF Reporting Portal. Payments from HHS for PRF are assigned to ‘Payment Received Periods’ (each, a “Period”) based upon the date each payment from the PRF was received. Each Period has a specified Period of Availability and timing of reporting requirements. Entities report into the HRSA PRF Reporting Portal after each Period’s deadline to use the funds (i.e., after the end of the Period of Availability). The schedule includes $36,578 received from HHS between July 1, 2021 through December 31, 2021. In accordance with guidance from HHS, these amounts are presented as Period 4 (January 1, 2020 – December 31, 2022). Such amounts were recognized as revenue in the Organization’s financial statements as shown in the Schedule in the year ended June 30, 2022. Due to the PRF Reporting requirements, these amounts are not the total PRF received and/or recognized as revenue in the year presented in the Schedule.
Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Accounting Policies: 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: Y
Rate Explanation: The auditee used the de minimus cost rate.
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.
Title: SUBRECIPIENTS
Accounting Policies: 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: Y
Rate Explanation: The auditee used the de minimus cost rate.
For the year ended June 30, 2023, the Organization had no subrecipients.
Title: INDIRECT COSTS
Accounting Policies: 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: Y
Rate Explanation: The auditee used the de minimus cost rate.
The Organization does not have a federally negotiated indirect cost rate and has elected to use the 10% de minimis cost rate as covered in Section 200.414 in the Uniform Guidance.
Title: CAPITAL FUNDING
Accounting Policies: 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: Y
Rate Explanation: The auditee used the de minimus cost rate.
HOME INVESTMENT PARTNERSHIPS PROGRAM (14.239) - Balances outstanding at the end of the audit period were $736,126. HOME INVESTMENT PARTNERSHIPS PROGRAM (14.239) - Balances outstanding at the end of the audit period were $424,645. HOME INVESTMENT PARTNERSHIPS PROGRAM (14.239) - Balances outstanding at the end of the audit period were $131,034. CONTINUUM OF CARE PROGRAM (14.267) - Balances outstanding at the end of the audit period were $400,000.