Notes to SEFA
Title: Noncash Awards
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized using the principles contained in the Uniform Guidance where in certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Lehigh Valley Children's Centers, Inc. has not elected to use the 10 percent de minimus indirect cost rate as allowed under Uniform Guidance.
The amount of commodities reported on the Schedule is the value of food distributed by the Pennsylvania Department of Agriculture during the current year and priced as prescribed by the Pennsylvania Department of Agriculture.
Title: Sub-Recipients
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized using the principles contained in the Uniform Guidance where in certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Lehigh Valley Children's Centers, Inc. has not elected to use the 10 percent de minimus indirect cost rate as allowed under Uniform Guidance.
There were no federal awards passed through to subrecipients during the year.