Notes to SEFA
The accompanying schedules of expenditures of federal, state, and county awards presents only the expenditures incurred (and related awards received) by Personal Assistance Services Council (PASC) that are reimbursable under programs of federal and state agencies providing financial assistance. The federal award information in this schedule is presented in accordance with the audit 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 these schedules present only a selected portion of the operations of Personal Assistance Services Council , it is not intended to and does not present the financial position, changes in net position, or cash flows of Personal Assistance Services Council . For purposes of these schedules, financial assistance includes both federal financial assistance received directly from a federal agency, as well as federal funds received indirectly by PASC from non-federal entities. Only the portion of program expenditures reimbursable with such federal and selected state funds is reported in the accompanying schedules. Program expenditures in excess of the maximum federal reimbursement authorized and the portion of program expenditures that were funded with other state or other non-federal funds are excluded from the accompanying schedules.