Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) presents the activity of all federal award programs of Southwestern Pennsylvania Area Agency on Aging, Inc. (SPAAA) using the accrual basis of accounting.
The information in the 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. Because the Schedule presents only a selected portion of the operations of SPAAA, it is not intended to and does not present the financial position, changes in net assets or cash flows of SPAAA.
SPAAA has elected not to use the 10-percent de minimus indirect cost rate as allowed under Uniform Guidance