Notes to SEFA
The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Lackawanna County Department of Human Services Office of Youth and Family Services (the “OYFS”) 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 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements.
Expenditures reported in the schedule of expenditures of federal awards are reported on the accrual basis of accounting. Such expenditures are recognized in accordance with the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. If applicable, negative amounts shown on the schedule of expenditures of federal awards represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
The OYFS, and the County as a whole, has elected not to use the ten percent de minimis indirect cost rate allowed under the Uniform Guidance. Rather, the County allocates its costs pursuant to a cost allocation plan.
The OYFS received an additional $13,843,550 of state Act 148 funding from the Commonwealth of Pennsylvania Department of Human Services. Total expenditures claimed for state Act 148 funding were $18,158,763 in 2024.