Notes to SEFA
The Organization allocates grant revenue for certain programs based on estimated percentage received from the granting agencies during the year. However, at times the actual federal or state percentages are not received until the end of the Grantor's fiscal year. These percentage changes may result in immaterial differences for several programs when comparing the current year Schedule of Expenditures of Federal Awards in Schedule I to the prior period Schedule of Expenditures of Federal Awards.
Goodwill of the Southern Alleghenies, Inc. provided federal awards to certain subrecipients that administer the First Step Act program (AL# 17.270) on behalf of Goodwill of the Southern Alleghenies, Inc. as follows: Goodwill of Southwestern PA - $86,889, Goodwill Industries of North Central PA - $54,132, Goodwill Industries of Northeastern PA - $130,311, Goodwill Keystone Area - $396,689, Goodwill of Delaware and Delaware County - $26,261, and Goodwill Industries of Southern NJ & Philadelphia ($464,553).
The major federal award programs selected for testing as determined by the auditors on a risk-based approach are as follows: First Step Act - AL #17.270 with expenditures of $2,018,137 and TANF - AL #93.558 with expenditures of $501,692. Total federal awards selected for testing (A) - $2,519,829. Total federal program awards (B) - $5,144,764. Percentage of total federal expenditures tested (A/B) 48.98%. Percentage of total federal expenditures required to be tested - 20.00%