Notes to SEFA
The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Center for Community Action and is presented on the accrual basis of accounting. 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 (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. While certain fixed assets were capitalized in the financial statements in accordance with Generally Accepted Accounting Principles (GAAP), the full purchase price was reported as an expenditure on the schedule of expenditures of federal awards in the period incurred consistent with the requirements of 2 CFR 200 for federal awards, and depreciation is not reported on the schedule of expenditures of federal awards.
The requirements of the Uniform Guidance require all major programs, as determined by the auditor on a risk-based approach, be subject to specific control and/or compliance testing. In determining that at least 20% of federal expenditures were tested in accordance with single audit requirements, the following calculation was made: Child Care and Development Fund 93.575/93.596 $ 9,121,439 Community Services Block Grant 93.569 622,268 Total federal expenditures selected for testing $ 9,743,707 Total federal expenditures $ 21,422,223 Percentage of total federal expenditures tested 45.48% Percentage of total federal expenditures required to be tested 20.00%
The Center received commodities (passed through Bedford and Huntingdon County) under Temporary Emergency Food Assistance Program (TEFAP) in agreement with the PA Department of Agriculture under AL number 10.569. During the year ended June 30, 2025, the Center distributed $110,245 in commodities as valued using guidelines provided by the Emergency Food Assistance Program.
The Center elected not to use the 10% de minimus indirect rate allowed under the Uniform Guidance.
The Center for Community Action did not provide amounts to subrecipients during the year ended June 30, 2025.