Notes to SEFA
The accompanying Schedule of Expenditures of Federal, State and City Awards (the Schedule) includes the federal, state and city grant activity of The Children’s Shelter (the “Shelter”) under programs of the federal, state and city government for the year ended June 30, 2025. The information in the Schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and the Texas Grant Management Standards (TxGMS). Because the Schedule presents only a selected portion of the operations of the Shelter, it is not intended to, and does not, present the financial position, changes in net assets, or cash flows of the Shelter. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. All of the Shelter’s federal, state and city awards were in the form of cash assistance. The Shelter had no federal, state or city funded insurance programs or loan guarantees during the year ended June 30, 2025.
Expenditures reported on the Schedule are reported on the cash basis of accounting in accordance with accounting principles generally accepted in the United States of America (GAAP). Such expenditures are recognized following the cost principles contained in 2 CFR Section 200.502 wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The Shelter used an indirect cost rate of 10%.
Total Government Grants
Total expenditures of City of Philadelphia awards on Schedule of Expenditures of Federal, State and City Awards