Notes to SEFA
Accounting Policies: The accompanying schedule of expenditures of federal and city awards includes all federal program awards of the Public Defender Association of Pennsylvania (“Organization”) for the year ended December 31, 2023. The information in this schedule pertaining to federal award expenditures has been prepared to comply with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administration Requirements, Cost Principles, and Audit Requirements for Federal Awards. Because the data submitted is limited to these requirements, this information is not intended to present the financial position and results of operations of the Organization in accordance with accounting principles generally accepted in the United States of America.
This schedule is presented using the cash basis of accounting. Expenditures of federal awards are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200.320, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The amounts reported in this schedule as expenditures may differ from certain financial reports submitted to federal or city agencies due to those reports being submitted on either an accrual or modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The organization has not elected the 10% de minimus cost rate for federal programs