Notes to SEFA
THE ACCOMPANYING SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS INCLUDES THE FEDERAL AWARD ACTIVITY OF THE LACKAWANNA/SUSQUEHANNA OFFICE OF DRUG AND ALCOHOL PROGRAMS A COMPONENT UNIT OF THE COUNTY OF LACKAWANNA PENNSYLVANIA UNDER PROGRAMS OF THE FEDERAL GOVERNMENT FOR THE YEAR ENDED DECEMBER 31, 2024. THE INFORMATION IN THIS SCHEDULE IS PRESENTED IN ACCORDANCE WITH THE REQUIREMENTS OF TITLE 2 US CODE OF FEDERAL REGULATIONS PART 200 UNIFORM ADMINISTRATIVE REQUIREMENTS COST PRINCIPLES AND AUDIT REQUIRMENTS FOR FEDERAL AWARDS ("UNIFORM GUIDANCE"). BECAUSE THE SCHEDULE PRESENTS ONLY A SELECTED PORTION OF THE OPERATIONS OF THE ORGANIZATION IT IS NOT INTENDED TO AND DOES NOT PRESENT THE FINANCIAL POSITION OF THE ORGANIZATION
THE ACCOMPANYING SCHEDULE INCLUDES ALL FEDERAL AWARD PROGRAMS OF THE ORGANIZATION'S REPORTING ENTITY IS DEFINED IN NOTE 1 TO THE BASIC FINANCIAL STATEMENTS. ALL FEDERAL AWARDS RECEIVED DIRECTLY FROM FEDERAL AGENCIES AS WELL AS FEDERAL AWARDS PASSED THROUGH OTHER GOVERNMENT AGENCIES ARE INCLUDED IN THE SCHEDULE
THE ACCOMPANYING SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS IS PRESENTED ON THE ACCRUAL BASIS OF ACCOUNTING. EXPENDITURES ARE RECOGNIZED FOLLOWING, AS APPLICABLE EITHER THE COST PRINCIPLES IN OMB CIRCULAR A-87 OR THE COST PRINCIPLES CONTAINED IN UNIFORM GUIDANCE, WHEREIN CERTAIN TYPES OF EXPENDITURES ARE NOT ALLOWABLE OR ARE LIMITED AS TO REIMBURSEMENT.
THE ORGANIZATION HAS ELECTED NOT TO USE THE TEN PERCENT DE MINIMIS INDIRECT COST RATE. INDIRECT COSTS ARE ALLOCATED TO PROGRAMS BASED ON APPLICABLE CRITERIA RELATED TO THE FEDERAL PROGRAM