Title: General
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Center and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Requirements for Federal Awards (Uniform Guidance), Audits of States, Local Governments, and Non-Profit Organizations
De Minimis Rate Used: N
Rate Explanation: No Indirect Rate is used
The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal awards programs of Centro de Salud de Lares, Inc.. (the Center). All federal awards received directly from federal agencies, as well as federal awards passed through other governmental agencies to the Center are included in the accompanying schedule.
Title: Relationship to Federal Financial Reports
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Center and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Requirements for Federal Awards (Uniform Guidance), Audits of States, Local Governments, and Non-Profit Organizations
De Minimis Rate Used: N
Rate Explanation: No Indirect Rate is used
Amounts reported in the accompanying Schedule of Expenditures of Federal Awards may not fully agree with the amounts reported in the related federal financial reports. Due to certain federal financial reports are filed based on cash expenditures. As such, certain timing differences may exist in the recognition of revenue and expenditures between the schedule of Expenditures of Federal Awards and the federal financial reports.
Title: Federal CFDA Number
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Center and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Requirements for Federal Awards (Uniform Guidance), Audits of States, Local Governments, and Non-Profit Organizations
De Minimis Rate Used: N
Rate Explanation: No Indirect Rate is used
The Catalog of Federal Domestic Assistance (CFDA) number is a program identification number. The first two digits identify the federal department or agency that administers the program and the last three numbers are assigned by numerical sequence accordingly with the program name within the corresponding agency. The CFDA numbers included in this report were determined based on the program name, review of grant contract information, and the Office of Management and Budget’s Catalog of Federal Domestic Assistance.
Title: Pass-Through
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Center and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Requirements for Federal Awards (Uniform Guidance), Audits of States, Local Governments, and Non-Profit Organizations
De Minimis Rate Used: N
Rate Explanation: No Indirect Rate is used
As showed in the Schedule of Expenditures of Federal Awards $253,508 were passed to sub-recipients on Grants to Provide Outpatient Early Intervention Services with Respect to HIV Diseases (Title III) (CFDA 93.918)