Notes to SEFA
Title: General Information
Accounting Policies: The accompanying schedule of expenditures of federal and state awards is presented using the accrual basis of accounting, which is the same basis of accounting used for the financial statements.
De Minimis Rate Used: N
Rate Explanation: The Agency has not elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
The accompanying schedule of expenditures of federal and state awards (the Schedule) presents the activities in all federal awards programs of the Agency. All federal awards received directly from federal agencies, as well as awards passed through other governmental agencies or nonprofit organizations, are included on the Schedule. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulataions (CFR) Part 200, Uniform Administratrive Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and the City of Philadelphia Subrecipient Audit Guide.
Title: Relationship to Basic Financial Statements
Accounting Policies: The accompanying schedule of expenditures of federal and state awards is presented using the accrual basis of accounting, which is the same basis of accounting used for the financial statements.
De Minimis Rate Used: N
Rate Explanation: The Agency has not elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
Federal and state award expenditures are included in the statement of activities. For certain programs, the expenses reported in the financial statements may differ from the expenses reported in the schedule of expenditures of federal and state awards due to program expenses exceeding grant or contract budget limitations, which are not included as federal awards.
Title: Prior Period Error
Accounting Policies: The accompanying schedule of expenditures of federal and state awards is presented using the accrual basis of accounting, which is the same basis of accounting used for the financial statements.
De Minimis Rate Used: N
Rate Explanation: The Agency has not elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
Expenditures incurred under Pennyslvania Commission on Crime and Delinquency's Grant 32901 for the year ended June 30, 2021 were mistakenly excluded from the Schedule for the year ended June 30, 2021. The Schdeule for the year ended June 30, 2021, should have included the following: See the Notes to the SEFA for chart/table.