Title: June 30, 2023 SEFA Correction
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Pittsburgh Action Against Rape under programs of the federal government for the year ended June 30, 2023. 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). Because the Schedule presents only a selected portion of the operations of Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Pittsburgh Action Against Rape.
Expenditures reported on the Schedule are reported 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: The auditee did not use the de minimis cost rate
After the June 30, 2023 audit for Pittsburgh Action Against Rape was issued on October 19, 2023, it was discovered the Pennsylvania Commission on Crime and Delinquency Victims of Juvenile Defenders CFDA# 16.575 contract #38765 was incorrectly reported as $11,460 on the June 30, 2023 Schedule of expenditures of federal awards. The correct federal expenditures for Victims of Juvenile Defenders CFDA# 16.575 contract #38765 for the year ending June 30, 2023 was $31,164.
Title: June 30, 2023 SEFA Correction
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Pittsburgh Action Against Rape under programs of the federal government for the year ended June 30, 2023. 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). Because the Schedule presents only a selected portion of the operations of Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Pittsburgh Action Against Rape.
Expenditures reported on the Schedule are reported 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: The auditee did not use the de minimis cost rate
The error of not including the additional $19,704 funds did not impact the major program tested. Therefore, it did not have an impact of the June 30, 2023 actual audit testing, audit results or audit opinion
Title: June 30, 2023 SEFA Correction
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Pittsburgh Action Against Rape under programs of the federal government for the year ended June 30, 2023. 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). Because the Schedule presents only a selected portion of the operations of Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Pittsburgh Action Against Rape.
Expenditures reported on the Schedule are reported 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: The auditee did not use the de minimis cost rate
The error of not including the additional $19,704 funds did not impact the major program tested. Therefore, it did not have an impact of the June 30, 2023 actual audit testing, audit results or audit opinion