Title: (1) GENERAL INFORMATION
Accounting Policies: (1) GENERAL INFORMATION
The accompanying schedule of expenditures of federal awards presents the activities in all the federal awards
programs of Turning Point of Lehigh Valley, Inc. All government financial assistance received directly from
federal agencies, as well as financial assistance passed through other governmental agencies or not-for-profit
organizations, are included on the schedule.
(2) BASIS OF ACCOUNTING
The schedule of expenditures of federal awards is presented using the accrual basis of accounting. The
amounts reported in this schedule as expenditures may differ from certain financial reports submitted to funding
sources on either a cash or modified accrual basis of accounting.
(3) RELATIONSHIP TO BASIC FINANCIAL STATEMENTS
Federal awards expenditures are reported on the statement of activities. In certain programs, the expenditures
reported in the basic financial statements may differ from the expenditures reported in the schedule of
expenditures of federal awards, because program expenditures exceeding grant or contract budget limitations
are not reflected on the schedule of expenditures of federal awards.
(4) INDIRECT COSTS
Turning Point of Lehigh Valley, Inc. has not elected to use the 10-percent de minimus indirect cost rate allowed
under the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: Turning Point of Lehigh Valley, Inc. has not elected to use the 10-percent de minimus indirect cost rate allowed
under the Uniform Guidance.
The accompanying schedule of expenditures of federal awards presents the activities in all the federal awards
programs of Turning Point of Lehigh Valley, Inc. All government financial assistance received directly from
federal agencies, as well as financial assistance passed through other governmental agencies or not-for-profit
organizations, are included on the schedule.
Title: (2) BASIS OF ACCOUNTING
Accounting Policies: (1) GENERAL INFORMATION
The accompanying schedule of expenditures of federal awards presents the activities in all the federal awards
programs of Turning Point of Lehigh Valley, Inc. All government financial assistance received directly from
federal agencies, as well as financial assistance passed through other governmental agencies or not-for-profit
organizations, are included on the schedule.
(2) BASIS OF ACCOUNTING
The schedule of expenditures of federal awards is presented using the accrual basis of accounting. The
amounts reported in this schedule as expenditures may differ from certain financial reports submitted to funding
sources on either a cash or modified accrual basis of accounting.
(3) RELATIONSHIP TO BASIC FINANCIAL STATEMENTS
Federal awards expenditures are reported on the statement of activities. In certain programs, the expenditures
reported in the basic financial statements may differ from the expenditures reported in the schedule of
expenditures of federal awards, because program expenditures exceeding grant or contract budget limitations
are not reflected on the schedule of expenditures of federal awards.
(4) INDIRECT COSTS
Turning Point of Lehigh Valley, Inc. has not elected to use the 10-percent de minimus indirect cost rate allowed
under the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: Turning Point of Lehigh Valley, Inc. has not elected to use the 10-percent de minimus indirect cost rate allowed
under the Uniform Guidance.
The schedule of expenditures of federal awards is presented using the accrual basis of accounting. The
amounts reported in this schedule as expenditures may differ from certain financial reports submitted to funding
sources on either a cash or modified accrual basis of accounting.
Title: (3) RELATIONSHIP TO BASIC FINANCIAL STATEMENTS
Accounting Policies: (1) GENERAL INFORMATION
The accompanying schedule of expenditures of federal awards presents the activities in all the federal awards
programs of Turning Point of Lehigh Valley, Inc. All government financial assistance received directly from
federal agencies, as well as financial assistance passed through other governmental agencies or not-for-profit
organizations, are included on the schedule.
(2) BASIS OF ACCOUNTING
The schedule of expenditures of federal awards is presented using the accrual basis of accounting. The
amounts reported in this schedule as expenditures may differ from certain financial reports submitted to funding
sources on either a cash or modified accrual basis of accounting.
(3) RELATIONSHIP TO BASIC FINANCIAL STATEMENTS
Federal awards expenditures are reported on the statement of activities. In certain programs, the expenditures
reported in the basic financial statements may differ from the expenditures reported in the schedule of
expenditures of federal awards, because program expenditures exceeding grant or contract budget limitations
are not reflected on the schedule of expenditures of federal awards.
(4) INDIRECT COSTS
Turning Point of Lehigh Valley, Inc. has not elected to use the 10-percent de minimus indirect cost rate allowed
under the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: Turning Point of Lehigh Valley, Inc. has not elected to use the 10-percent de minimus indirect cost rate allowed
under the Uniform Guidance.
Federal awards expenditures are reported on the statement of activities. In certain programs, the expenditures
reported in the basic financial statements may differ from the expenditures reported in the schedule of
expenditures of federal awards, because program expenditures exceeding grant or contract budget limitations
are not reflected on the schedule of expenditures of federal awards.
Title: (4) INDIRECT COSTS
Accounting Policies: (1) GENERAL INFORMATION
The accompanying schedule of expenditures of federal awards presents the activities in all the federal awards
programs of Turning Point of Lehigh Valley, Inc. All government financial assistance received directly from
federal agencies, as well as financial assistance passed through other governmental agencies or not-for-profit
organizations, are included on the schedule.
(2) BASIS OF ACCOUNTING
The schedule of expenditures of federal awards is presented using the accrual basis of accounting. The
amounts reported in this schedule as expenditures may differ from certain financial reports submitted to funding
sources on either a cash or modified accrual basis of accounting.
(3) RELATIONSHIP TO BASIC FINANCIAL STATEMENTS
Federal awards expenditures are reported on the statement of activities. In certain programs, the expenditures
reported in the basic financial statements may differ from the expenditures reported in the schedule of
expenditures of federal awards, because program expenditures exceeding grant or contract budget limitations
are not reflected on the schedule of expenditures of federal awards.
(4) INDIRECT COSTS
Turning Point of Lehigh Valley, Inc. has not elected to use the 10-percent de minimus indirect cost rate allowed
under the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: Turning Point of Lehigh Valley, Inc. has not elected to use the 10-percent de minimus indirect cost rate allowed
under the Uniform Guidance.
Turning Point of Lehigh Valley, Inc. has not elected to use the 10-percent de minimus indirect cost rate allowed
under the Uniform Guidance.