Notes to SEFA
Title: 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: PCSI has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of Pittsburgh Community Services, Inc. (PCSI) under programs of the federal government for the year ended December 31, 2023. The information in this Schedule is presented in accordance Title 2 US Code of Federal Regulations (CFR) 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 PCSI, it is not intended to and does not present the financial position, changes in net assets, or cash flows of PCSI.
Title: Grants from the Pennsylvania Department of Community and Economic Development
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: PCSI has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The following table summarizes the grant activity that PCSI received from the Pennsylvania Department of Community and Economic Development for the year ended December 31, 2023: See table on page 24 of the Single Audit.