Notes to SEFA
The accompanying schedule of expenditures of federal and state awards (the Schedule) presents the activities in all federal awards programs of the Agency. All federal awards received directly from federal agencies, as well as awards passed through other governmental agencies or nonprofit organizations, are included on the Schedule. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulataions (CFR) Part 200, Uniform Administratrive Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and the City of Philadelphia Subrecipient Audit Guide.
Federal and state award expenditures are included in the statement of activities. For certain programs, the expenses reported in the financial statements may differ from the expenses reported in the schedule of expenditures of federal and state awards due to program expenses exceeding grant or contract budget limitations, which are not included as federal awards.
Expenditures incurred under Pennyslvania Commission on Crime and Delinquency's Grant 32901 for the year ended June 30, 2021 were mistakenly excluded from the Schedule for the year ended June 30, 2021. The Schdeule for the year ended June 30, 2021, should have included the following: See the Notes to the SEFA for chart/table.