Notes to SEFA
Title: Note 1 General Information
Accounting Policies: Presented on the accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The auditee did not charge indirect cost.
The accompanying schedule of expenditures of federal, state, and city awards presents the
activities in all of the federal, state, and city awards programs of Community Council. It
excludes Community Behavioral Health and PA Medical Assistance revenues, as these
amounts represent the revenues earned under contracts.
Title: Note 2 Basis of Accounting
Accounting Policies: Presented on the accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The auditee did not charge indirect cost.
The accompanying schedule of expenditures of federal, state, and city awards 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 (CFR) Part
200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for
Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule
may differ from amounts presented or used in the preparation of the consolidated financial
statements.
Title: Note 3 Relationship to Basic Financial Statements
Accounting Policies: Presented on the accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The auditee did not charge indirect cost.
Expenditures of federal, state, and city financial awards are reported on the statement of
activities as operating expenses. In certain programs, the expenditures reported in the basic
financial statements differ from the expenditures reported in the schedule of expenditures
of federal, state, and city awards because program expenditures and other expenditures
may exceed contract budgets limitations and, therefore, are not included as expenditures of
federal, state, and city awards.
Community Council has elected not to use the 10% de minimis indirect cost rate allowed
under the Uniform Guidance.