Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Center under programs of the federal government for the year ended June 30, 2025. 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) and the Pennsylvania Department of Human Services awards. Because the Schedule presents only a selected portion of the operations of the Center, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Center. Federal awards passed through the Pennsylvania Department of Human Services and of the Office of Economic and Community Development, City of Scranton are included on the Schedule.
Expenditures 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 allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available.
Medical Assistance Program: ICF/ID - Scranton, Swoyersville, Hughestown $ 22,352,537 Respite 15 Minute and Companion Services 444,598 Day Program 2,126,629 Early Intervention 200,508 Respite Day Program 31,576 Behavioral Support 12,139 Supportive Living Program 392,038 Federally eligible 26,560,025 FMAP rate 55.09% MA funds expended $ 14,081,018
The Center has not elected to use the 10% de minimis indirect cost rate.
Relationship to Basic Financial Statements Federal expenditures on the accompanying schedule of expenditures of federal awards are included as expenditures of the various programs in the Center's basic financial statements as follows: Federal Program Center Program Medical Assistance Program Intermediate Care Facility/Intellectual Disability (ICF/ID) - Scranton, Swoyersville, Hughestown Respite Day Program Respite 15-Minute and Companion Services Day Program Supported Living Program Behavioral Support Early Intervention Emergency Shelter Grant Program Maternity Supportive Housing Program Mother Infant