Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Pennsylvania Child Care Association under programs of the federal government for the year ended June 30, 2025. 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. Because the Schedule presents only a selected portion of the operations of Pennsylvania Child Care Association, it is not intended to and does not present the financial position or changes in net assets of Pennsylvania Child Care Association.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pennsylvania Child Care Association did not elect to use the 10% de minimis indirect cost rate. Calculation of 40% Rule: Total federal expenditures per schedule $ 4,603,479 Major Program: Grant Program Title Federal ALN # Total Expended Child Care and Development Block Grant 93.575 $ 4,447,357 Total (96.61% of total federal expenditures) $ 4,447,357