Title: Note A - Basis of presentation
Accounting Policies: Expenditures reported on the schedule of expenditures of Federal awards are reported on the accrual basis of accounting. However, amounts reported on the Schedule
for the Federal Emergency Management Agency (FEMA) Disaster Grants ‐ Public Assistance (Presidentially Declared Disaster) and a portion of the U.S. Department of
Health and Human Services (HHS) Mental Health Disaster Assistance and Emergency Mental Health are reported based expenditures incurred in prior years. These funds
were allowed to be used for certain expenditures, as defined in the Terms and Conditions issued by FEMA and HHS. These funds were expended/used during the period
July 1, 2020 through June 30, 2022 and reported on for the fiscal years ended June 30, 2020, 2021, and 2022. Such expenditures follow 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: PSHS has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
The schedule of expenditures of Federal awards includes the Federal grant activity of NCR Permanent Supportive Housing Services (PSHS) under programs of the Federal
government for the year ended June 30, 2023. The information in the schedule of expenditures of Federal awards is presented in accordance with the requirements of
Title 2 U.S. Code of 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 PSHS, it is not intended to and does not present the
financial position, changes in net assets, or cash flows of PSHS.
Title: Note C - Matching fund requirements
Accounting Policies: Expenditures reported on the schedule of expenditures of Federal awards are reported on the accrual basis of accounting. However, amounts reported on the Schedule
for the Federal Emergency Management Agency (FEMA) Disaster Grants ‐ Public Assistance (Presidentially Declared Disaster) and a portion of the U.S. Department of
Health and Human Services (HHS) Mental Health Disaster Assistance and Emergency Mental Health are reported based expenditures incurred in prior years. These funds
were allowed to be used for certain expenditures, as defined in the Terms and Conditions issued by FEMA and HHS. These funds were expended/used during the period
July 1, 2020 through June 30, 2022 and reported on for the fiscal years ended June 30, 2020, 2021, and 2022. Such expenditures follow 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: PSHS has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
In accordance with PSHS' HUD Continuum of Care Funded Partnership Agreement with Community Shelter Board, PSHS was required to obtain matching contributions
totaling $232,447. PSHS exceeded the required matching fund requirement. In accordance with PSHS' HUD Continuum of Care Subaward Agreement with Strategies to
End Homelessness, Inc., PSHS was required to obtain matching contributions totaling $133,292. PSHS exceeded the required matching fund requirement.
Title: Note D - Non - cash assistance
Accounting Policies: Expenditures reported on the schedule of expenditures of Federal awards are reported on the accrual basis of accounting. However, amounts reported on the Schedule
for the Federal Emergency Management Agency (FEMA) Disaster Grants ‐ Public Assistance (Presidentially Declared Disaster) and a portion of the U.S. Department of
Health and Human Services (HHS) Mental Health Disaster Assistance and Emergency Mental Health are reported based expenditures incurred in prior years. These funds
were allowed to be used for certain expenditures, as defined in the Terms and Conditions issued by FEMA and HHS. These funds were expended/used during the period
July 1, 2020 through June 30, 2022 and reported on for the fiscal years ended June 30, 2020, 2021, and 2022. Such expenditures follow 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: PSHS has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
PSHS did not receive any donations of personal protective equipment.