Notes to SEFA
The accompanying schedule of expenditures of federal awards presents the activity of all federal award programs of Catholic Charities of the Diocese of Pittsburgh, Inc. and Subsidiary (the "Organization"). The information 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 ("Uniform Guidance"). Because the schedule of expenditures of federal awards presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
Expenditures reported on the accompanying schedule of expenditures of federal awards are presented using 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. The Organization has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
Expenditures of federal awards are reported as incurred. They are included in the consolidated financial statements as expenses in various classifications.
On the accompanying schedule of expenditures of federal awards, the portions of program expenditures were obtained directly from the grantor or estimated based on information provided by the grantor.