Notes to SEFA
Title: NOTE A GENERAL INFORMATION
Accounting Policies: Accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The accompanying schedule of expenditures of federal and state awards (the Schedule) includes the federal award activity of ADAS under programs of the federal government for the year ended June 30, 2023. 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). Because the Schedule presents only a selected portion of operations of ADAS, it is not intended to and does not present the financial position, changes in net assets, or cash flows of ADAS.
Title: NOTE B BASIS OF ACCOUNTING
Accounting Policies: Accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Expenitures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allwoable or are limited as to reimbursement. The amounts reported in this Schedule as expenditures may differ from certain financial reports submitted to funding agencies because those reports may be submitted on either a cash or modified cash basis of accounting. Expenditures of federal awards are reported on the statement of activities as program expenses. In certain programs, the expenditures reported in the basic financial statements differ from the expenditures reported in the Schedule becausre other program expenditures may exceed contract budget limitations and are therefore not included as expenditures of federal awards.
Title: NOTE D PENNSYLVANIA DEPARTMENT OF DRUG AND ALCOHOL PROGRAMS REQUIRED ELEMENTS
Accounting Policies: Accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
In addition to the Schedule of Federal Expenditures of Federal Awards, the Pennsylvania Department of Drug and Alcohol Programs also requires the following information: See he Notes to the SEFA for chart/table.