Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") includes the Federal grant activity of Schuylkill Community Action and is presented on the accrual basis of accounting. 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). Expenditures represent only the federally funded portions of the programs. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
SCA has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The amount of expenditures related to the food commodities reported on the Schedule is the value of the commodities distributed by SCA during the year and valued at amounts assigned to the various items by the U.S. Department of Agriculture when the commodities are offered.
The following federal programs have been deemed a cluster of programs by the Office of Management and Budget and, therefore, are treated as one program in determining the major programs to be audited.