Notes to SEFA
The accompanying schedule of expenditures of federal awards, and state and local financial assistance (the"Schedule") includes the federal award activities and state and local assistance activities of the Organization underprograms for the year ended June 30, 2025. The information in this Schedule is presented in accordance with therequirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, CostPrinciples, and Audit Requirements for Federal Awards (Uniform Guidance) . Because the Schedule presents only aselected portion of the operations of the Organization, it is not intended to and does not present the financialposition, changes in net position, or cash flows of the Organization.
Federal awards, and state and local assistance are reported on the statement of functional expenses as programexpenses. In certain programs, the expenditures reported in the basic financial statements may differ from theexpenditures reported in the schedule of expenditures of federal awards, and state and local assistance due toprogram expenditures exceeding grant or contract budget limitations or agency matching or in-kind contributionswhich are not included.
The Organization received Title IV-E funding that passed through the various Commonwealth of Pennsylvania Counties. Many of these contracts contain a blend of federal awards and state and local financial assistance. Based on the most recent available information, amounts reported on the accompanying schedule of expenditures offederal awards, and state and local financial assistance include both federal, state and local funding.