Notes to SEFA
Title: Note 1 – Basis of Presentation
Accounting Policies: 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 Center has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Center has an approved cost allocation plan from Respect Together and PA Coalition Against Domestic Violence.
The accompanying Schedule of Expenditures of Federal Awards (“SEFA”) includes the federal grant
activity of Women’s Center of Beaver County (the “Center”) and is presented on the accrual basis of
accounting. 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 (the “Uniform Guidance”). Because the schedule presents only a
selected portion of the operations of the Center, it is not intended to and does not present the financial
position, changes in net assets, or cash flows of the Center.
Title: Note 4 – Sub-Recipients
Accounting Policies: 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 Center has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Center has an approved cost allocation plan from Respect Together and PA Coalition Against Domestic Violence.
Of the federal expenditures presented in the schedule, the Center provided federal awards of $80,299 to a
sub-recipient.
Title: Note 5 – Budgetary Data
Accounting Policies: 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 Center has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Center has an approved cost allocation plan from Respect Together and PA Coalition Against Domestic Violence.
The Center passed, and had approved by the appropriate agency, budgets for the year ended June 30,
2024 and 2023.
Title: Note 6 – Contingency
Accounting Policies: 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 Center has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Center has an approved cost allocation plan from Respect Together and PA Coalition Against Domestic Violence.
The grant revenue amounts received and expensed are subjected to audit and adjustments. If any
expenditures are disallowed by the grantor as a result of such an audit, any claim for reimbursement to the
grantor would become a liability of the Center. In the opinion of management, all grant expenditures are in
compliance with the terms of the agreements and applicable federal, state, and local laws and regulations.