Title: SCOPE OF ENTITY
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of PCCEO 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. The schedule presents only a selected portion of the operations of PCCEO and accordingly, it is not intended to and does not present the financial position changes in net position or cash flows of PCCEO. PCCEO has elected to use the 10% de minimis indirect cost rate of modified total direct costs allowed by the uniform guidance.
De Minimis Rate Used: Y
Rate Explanation: PCCEO has elected to use the 10% de minimis indirect cost rate of modified total direct costs allowed by the uniform guidance.
Programs subject to Single Audit: A schedule of expenditures of federal awards is presented for each federal program related to the following agencies: U.S. Dept. of Health & Human Serv $9,525,280
Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of PCCEO 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. The schedule presents only a selected portion of the operations of PCCEO and accordingly, it is not intended to and does not present the financial position changes in net position or cash flows of PCCEO. PCCEO has elected to use the 10% de minimis indirect cost rate of modified total direct costs allowed by the uniform guidance.
De Minimis Rate Used: Y
Rate Explanation: PCCEO has elected to use the 10% de minimis indirect cost rate of modified total direct costs allowed by the uniform guidance.
The accompanying schedule of expenditures of federal awards includes the federal grant activity of PCCEO 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. The schedule presents only a selected portion of the operations of PCCEO and accordingly, it is not intended to and does not present the financial position changes in net position or cash flows of PCCEO. PCCEO has elected to use the 10% de minimis indirect cost rate of modified total direct costs allowed by the uniform guidance.
Title: FINDINGS AND NONCOMPLIANCE
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of PCCEO 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. The schedule presents only a selected portion of the operations of PCCEO and accordingly, it is not intended to and does not present the financial position changes in net position or cash flows of PCCEO. PCCEO has elected to use the 10% de minimis indirect cost rate of modified total direct costs allowed by the uniform guidance.
De Minimis Rate Used: Y
Rate Explanation: PCCEO has elected to use the 10% de minimis indirect cost rate of modified total direct costs allowed by the uniform guidance.
There were no findings and noncompliance identified in connection with the 2022 and 2021 Single Audits
Title: NONCASH AWARDS
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of PCCEO 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. The schedule presents only a selected portion of the operations of PCCEO and accordingly, it is not intended to and does not present the financial position changes in net position or cash flows of PCCEO. PCCEO has elected to use the 10% de minimis indirect cost rate of modified total direct costs allowed by the uniform guidance.
De Minimis Rate Used: Y
Rate Explanation: PCCEO has elected to use the 10% de minimis indirect cost rate of modified total direct costs allowed by the uniform guidance.
Certain federal financial assistance programs do not include cash awards to PCCEO. Such noncash awards applicable to the years ended December 31, 2022 and 2021 respectively are as follows:
Title: SUBRECIPIENT EXPENDITURES
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of PCCEO 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. The schedule presents only a selected portion of the operations of PCCEO and accordingly, it is not intended to and does not present the financial position changes in net position or cash flows of PCCEO. PCCEO has elected to use the 10% de minimis indirect cost rate of modified total direct costs allowed by the uniform guidance.
De Minimis Rate Used: Y
Rate Explanation: PCCEO has elected to use the 10% de minimis indirect cost rate of modified total direct costs allowed by the uniform guidance.
PCCEO does not have sub-recipients. Therefore, there were no sub-recipient expenditures disclosed in the Schedule of Expenditures of Federal Awards for the years ended December 31, 2022 and 2021.
Title: INSURANCE
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of PCCEO 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. The schedule presents only a selected portion of the operations of PCCEO and accordingly, it is not intended to and does not present the financial position changes in net position or cash flows of PCCEO. PCCEO has elected to use the 10% de minimis indirect cost rate of modified total direct costs allowed by the uniform guidance.
De Minimis Rate Used: Y
Rate Explanation: PCCEO has elected to use the 10% de minimis indirect cost rate of modified total direct costs allowed by the uniform guidance.
There was no insurance assistance provided to the Organization to reimburse losses for the years ended December 31, 2022 and 2021.
Title: LOAN AND LOAN GUARANTEES
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of PCCEO 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. The schedule presents only a selected portion of the operations of PCCEO and accordingly, it is not intended to and does not present the financial position changes in net position or cash flows of PCCEO. PCCEO has elected to use the 10% de minimis indirect cost rate of modified total direct costs allowed by the uniform guidance.
De Minimis Rate Used: Y
Rate Explanation: PCCEO has elected to use the 10% de minimis indirect cost rate of modified total direct costs allowed by the uniform guidance.
There were no loans or loan guarantees provided as assistance to the Organization for the years ended December 31, 2022 and 2021.