Notes to SEFA
Title: Note 1. Basis of Presentation
Accounting Policies: The Schedule of Federal Awards includes the federal grant activity of the Luzerne/Schuylkill Workforce Development Board and is presented on the accrual basis. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance, therefore, some amounts presented in this schedule may differ from the amounts presented in, or used in the preparation of, the financial ststements.
De Minimis Rate Used: N
Rate Explanation: The Auditee did not use the de minimus cost rate.
The Schedule of Expenditures of Federal Awards includes the federal grant activity of Luzerne/Schuylkill Workforce Development Board and is presented on the accrual basis. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance, Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements.
Title: Note 2.
Accounting Policies: The Schedule of Federal Awards includes the federal grant activity of the Luzerne/Schuylkill Workforce Development Board and is presented on the accrual basis. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance, therefore, some amounts presented in this schedule may differ from the amounts presented in, or used in the preparation of, the financial ststements.
De Minimis Rate Used: N
Rate Explanation: The Auditee did not use the de minimus cost rate.
Program CFDA No. Expenditures Percent
WIOA Cluster
Adult Program 17.258 $ 1,544,527
Youth Program 17.259 1,784,445
Dislocated Worker 17.278 3,103,398
Total WIOA Cluster $ 6,432,370 79.83%
National Dislocated Worker 17.277 -
Apprenticeship USA Grant 17.285 -
TANF 93.558 1,625,470 20.17%
$ 8,057,840 100.00%
Title: Note 3.
Accounting Policies: The Schedule of Federal Awards includes the federal grant activity of the Luzerne/Schuylkill Workforce Development Board and is presented on the accrual basis. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance, therefore, some amounts presented in this schedule may differ from the amounts presented in, or used in the preparation of, the financial ststements.
De Minimis Rate Used: N
Rate Explanation: The Auditee did not use the de minimus cost rate.
The Organization has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. No indirect costs were charged to the Organization’s Federal awards for the year ended June 30, 2023.