Notes to SEFA
Title: Basis of Presentation
Accounting Policies: The accompanying schedule of expenditures of federal, state, and city awards is presented on the
accrual basis of accounting. Such expenditures are recognized following the cost principles contained in
the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to
reimbursement.
De Minimis Rate Used: N
Rate Explanation: Philadelphia Children’s Alliance does not charge indirect costs to any of its federally funded programs
and therefore has elected not to use the 10‐percent de minimis indirect cost rate allowed under the
Uniform Guidance. Indirect costs charged to Philadelphia Children’s Alliance’s contract with the City of
Philadelphia Department of Human Services are based on the approved budget.
The accompanying Schedule of Expenditures of Federal, State, and City Awards (the Schedule) presents
activities of the federal, state, and city awards programs of Philadelphia Children’s Alliance. All federal
financial assistance passed through other governmental agencies or other non‐profit organizations, is
included in the schedule. 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) and the City of
Philadelphia Subrecipient Audit Guide. Because the Schedule presents only a selected portion of the
operations of Philadelphia Children’s Alliance, it is not intended to and does not present the financial
position, changes in net assets, or cash flows of Philadelphia Children’s Alliance.
Title: Summary of Significant Accounting Policies
Accounting Policies: The accompanying schedule of expenditures of federal, state, and city awards is presented on the
accrual basis of accounting. Such expenditures are recognized following the cost principles contained in
the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to
reimbursement.
De Minimis Rate Used: N
Rate Explanation: Philadelphia Children’s Alliance does not charge indirect costs to any of its federally funded programs
and therefore has elected not to use the 10‐percent de minimis indirect cost rate allowed under the
Uniform Guidance. Indirect costs charged to Philadelphia Children’s Alliance’s contract with the City of
Philadelphia Department of Human Services are based on the approved budget.
The accompanying schedule of expenditures of federal, state, and city awards is presented on the
accrual basis of accounting. Such expenditures are recognized following the cost principles contained in
the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to
reimbursement.
Title: Indirect Costs Rate
Accounting Policies: The accompanying schedule of expenditures of federal, state, and city awards is presented on the
accrual basis of accounting. Such expenditures are recognized following the cost principles contained in
the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to
reimbursement.
De Minimis Rate Used: N
Rate Explanation: Philadelphia Children’s Alliance does not charge indirect costs to any of its federally funded programs
and therefore has elected not to use the 10‐percent de minimis indirect cost rate allowed under the
Uniform Guidance. Indirect costs charged to Philadelphia Children’s Alliance’s contract with the City of
Philadelphia Department of Human Services are based on the approved budget.
Philadelphia Children’s Alliance does not charge indirect costs to any of its federally funded programs
and therefore has elected not to use the 10‐percent de minimis indirect cost rate allowed under the
Uniform Guidance. Indirect costs charged to Philadelphia Children’s Alliance’s contract with the City of
Philadelphia Department of Human Services are based on the approved budget.
Title: Subgrants
Accounting Policies: The accompanying schedule of expenditures of federal, state, and city awards is presented on the
accrual basis of accounting. Such expenditures are recognized following the cost principles contained in
the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to
reimbursement.
De Minimis Rate Used: N
Rate Explanation: Philadelphia Children’s Alliance does not charge indirect costs to any of its federally funded programs
and therefore has elected not to use the 10‐percent de minimis indirect cost rate allowed under the
Uniform Guidance. Indirect costs charged to Philadelphia Children’s Alliance’s contract with the City of
Philadelphia Department of Human Services are based on the approved budget.
As part of the Improving the Investigation and Prosecution of Child Abuse (CFDA 16.758), PCA awards up
to $15,000 for chapter development grants and up to $6,000 for chapter training grants to State
Chapters. The amount expended during the year ended June 30, 2023 and reflected in the schedule of
expenditures of federal, state, and city awards was as follows: 2019-CI-FX-K005 Development and Training Total $571,173