Notes to SEFA
Title: General
Accounting Policies: The accompanying Schedule is prepared using the accrual basis of accounting, which is described in Note 2 to the financial statements. 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 of Federal Awards (Uniform Guidance). 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 Coalition has elected not to use the ten percent de minimis indirect cost rate allowed under the Uniform Guidance.
The accompanying schedule of expenditures of federal awards (Schedule) reflects the activity of all federal awards programs of the Coalition.
Title: Commonwealth of Pennsylvania - Pass-Through Funding
Accounting Policies: The accompanying Schedule is prepared using the accrual basis of accounting, which is described in Note 2 to the financial statements. 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 of Federal Awards (Uniform Guidance). 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 Coalition has elected not to use the ten percent de minimis indirect cost rate allowed under the Uniform Guidance.
During the year ended June 30, 2024, the Coalition funding passed through from the Commonwealth of Pennsylvania Department of Health and Department of Community and Economic Development. Please see chart on page 25 of PDF in the Single Audit Report.