Notes to SEFA
Title: General
Accounting Policies: The accompanying schedule is presented using the accrual basis of accounting, which is described in Note 1 to the basic financial statements. 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). 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: DRP has elected to not use the 10-percent de minimis indirect cost rate allowed under uniform guidance.
The accompanying schedule of expenditures of federal awards (schedule) reflects the activity of all federal award programs of Disability Rights Pennsylvania (DRP).
Title: Assistive Technology State Grants for Protection and Advocacy
Accounting Policies: The accompanying schedule is presented using the accrual basis of accounting, which is described in Note 1 to the basic financial statements. 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). 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: DRP has elected to not use the 10-percent de minimis indirect cost rate allowed under uniform guidance.
Expenditures on Assistive Technology State Grants for Protection and Advocacy (AT) exceeded the award amount and program income by $38,131. The excess, which is not included in the expenditure amount on the accompanying schedule of expenditures of federal awards, was for AT program expenses, however these were funded using non-federal funds.