Notes to SEFA
Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Alleghenies Unlimited Care Providers and is presented on the accrual basis of accounting in accordance with generally accepted accounting principles. 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.
De Minimis Rate Used: N
Rate Explanation: For the year ended June 30, 2023, Alleghenies Unlimited Care Providers did not elect to use the ten percent (10%) de minimus cost rate as allowed in the Uniform Guidance, section 414.
Amounts Passed to Subrecipients: Alleghenies Unlimited Care Providers did not pass any federal funds to subrecipients during the year ended June 30, 2023. Federal Loan Guarantee Programs: Alleghenies Unlimited Care Providers did not have any federal loan guarantee programs to report for the year ended June 30, 2023, as described in 2 CFR section 200.502(b).
Title: MAJOR PROGRAM DETERMINATION
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Alleghenies Unlimited Care Providers and is presented on the accrual basis of accounting in accordance with generally accepted accounting principles. 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.
De Minimis Rate Used: N
Rate Explanation: For the year ended June 30, 2023, Alleghenies Unlimited Care Providers did not elect to use the ten percent (10%) de minimus cost rate as allowed in the Uniform Guidance, section 414.
The major federal award programs selected for testing as determined by the auditor on a risk-based approach are as follows:
Programs ALN Expenditures
Medicaid Cluster 93.778 $ 889,309
Total federal awards selected for testing 889,309
Total federal program awards $ 1,185,374
Percentage of total federal expenditures tested 75.02%
Percentage of total federal expenditures required to be tested 20.00%