Notes to SEFA
Accounting Policies: NOTE A BASIS OF PRESENTATION: The accompanying schedules of expenditures of federal awards and federal, state and city awards passed through the City of Philadelphia Department of Human Services are prepared on the accrual basis of accounting.NOTE B RELATIONSHIP OF BASIC FINANCIAL STATEMENTS: The information in the schedule of expenditures of federal awards and federal, state and city awards passed through the City of Philadelphia Department of Human Services is presented in accordance with the requirements of Uniform Guidance, Audits of State, Local Government, and Non-Profit Organizations and the City of Philadelphia Subrecipient Audit Guide. Therefore, some amounts presented in these schedules may differ from amounts presented in, or used in the preparation of, the basic financial statements.NOTE C DONATED COMMODITIES: Nonmonetary assistance is reported in the schedule at the fair market value of the commodities received and disbursed.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.