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: Y
Rate Explanation: LCSS, Inc. has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Lawrence County Social Services, Inc. (LCSS, Inc.) under programs of the federal government for the year ended June 30, 2024. 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). Because the Schedule presents only a selected portion of the operations of LCSS, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of LCSS, Inc.
Title: Schedule of Grants Passed Through the Commonwealth of Pennsylvania Department of Health and Human Services
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: Y
Rate Explanation: LCSS, Inc. has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
Title V State Sexual Risk Avoidance Education Grant Program ALN 93.235, Contract Pass-Through Grantors Number 4100084335, Accounts Receivable 2023 of $30,251, Accounts Receivable 2024 of $0, Receipts 2024 of $30,251. Affordable Care Act Personal Responsbility Education Program ALN 93.092, Contract Pass-Through Grantors Number 4100081289, Accounts Receivable 2023 of $16,245, Accounts Receivable 2024 of $44,492, Receipts 2024 of $91,754. Total Accounts Receivable 2023 of $46,496, Accounts Receivable 2024 of $44,492 and Receipts 2024 of $122,005.