Notes to SEFA
Title: Note 1. Basis of Presentation
Accounting Policies: The Schedule of Federal Awards includes the federal grant activity of the Luzerne/Schuylkill Workforce Development Board and is presented on the accrual basis. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance, therefore, some amounts presented in this schedule may differ from the amounts presented in, or used in the preparation of, the financial ststements.
De Minimis Rate Used: N
Rate Explanation: The Auditee did not use the de minimus cost rate.
The Schedule of Expenditures of Federal Awards includes the federal grant activity of Luzerne/Schuylkill Workforce Development Board and is presented on the accrual basis. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance, Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements.
Title: Note 2. Summary of Federal Programs by CFDA number
Accounting Policies: The Schedule of Federal Awards includes the federal grant activity of the Luzerne/Schuylkill Workforce Development Board and is presented on the accrual basis. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance, therefore, some amounts presented in this schedule may differ from the amounts presented in, or used in the preparation of, the financial ststements.
De Minimis Rate Used: N
Rate Explanation: The Auditee did not use the de minimus cost rate.
Program CFDA No. Expenditures Percent
WIOA Cluster
Adult Program 17.258 $ 1,684,491
Youth Program 17.259 1,676,303
Dislocated Worker 17.278 3,070,648
Total WIOA Cluster $ 6,431,442 79.6%
TANF 93.558 1,6245,088 20.17%
$ 8,076, 530 100.00%
Title: Note 3. Indirect Costs
Accounting Policies: The Schedule of Federal Awards includes the federal grant activity of the Luzerne/Schuylkill Workforce Development Board and is presented on the accrual basis. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance, therefore, some amounts presented in this schedule may differ from the amounts presented in, or used in the preparation of, the financial ststements.
De Minimis Rate Used: N
Rate Explanation: The Auditee did not use the de minimus cost rate.
The Organization has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. No indirect costs were charged to the Organization’s Federal awards for the year ended June 30, 2023.