Notes to SEFA
Accounting Policies: (1) FEDERAL EXPENDITURESThe Schedule of Expenditures of Federal Awards reflects federal expenditures for all individual grants whichwere active during the fiscal year.(2) BASIS OF ACCOUNTINGWest Side CTC uses the modified accrual method of recording transactions except as noted for the accountingof donated commodities in Note 3. Revenues are recorded when measurable and available. Expenditures arerecorded when incurred.(3) NONMONETARY FEDERAL AWARDS DONATED FOODThe Commonwealth of Pennsylvania distributes federal surplus food to institutions (schools, hospitals andprisons) and to the needy. Expenditures reported in the Schedule of Expenditures of Federal Awards underAssistance Listing #10.555 USDA Commodities represent federal surplus food consumed by West Side CTCduring the 2021-2022 fiscal year.(4) INDIRECT COSTSWest Side CTC has elected not to use the 10-percent de minimis indirect cost rate as allowed under theUniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.