Notes to SEFA
General Information: The supplementary schedule of expenditures of federal and state awards presents the activities of all the federal and state financial assistance programs of George Junior Republic in Pennsylvania. All financial assistance received directly from federal and state agencies as well as financial assistance passed through other governmental agencies or not-for-profit organizations are included on the schedule.
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. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the basic financial statements. Because the schedule presents only a select 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.
During the year, funds are received from the various counties on a reimbursement basis based on census data and approved billing rates and are not identified by Assistance Listing number. At year end, these counties provide the Organization with revenue information by Assistance Listing number. Consequently, for purposes of the schedule of expenditures of federal and state awards, expenditures were allocated to the various counties based on revenue received. Refer to page 21 of the June 30, 2025 audit report for a detailed summary of the counties that provided the Organization with revenue by Assistance Listing number. The counties did not provide revenue information by Assistance Listing number for revenues totaling $1,547,761 for the year ended June 30, 2025. Therefore, revenue totaling $1,547,761 was assumed to be federal monies and included in Assistance Listing Number 93.658 for the purpose of the schedule of expenditures of federal and state awards.