Notes to SEFA
The accompanying schedule of expenditures of federal, state, and city awards presents the activities in all of the federal, state, and city awards programs of Community Council. It excludes Community Behavioral Health and PA Medical Assistance revenues, as these amounts represent the revenues earned under contracts.
The accompanying schedule of expenditures of federal, state, and city awards 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 (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented or used in the preparation of the consolidated financial statements.
Expenditures of federal, state, and city financial awards are reported on the statement of activities as operating expenses. In certain programs, the expenditures reported in the basic financial statements differ from the expenditures reported in the schedule of expenditures of federal, state, and city awards because program expenditures and other expenditures may exceed contract budgets limitations and, therefore, are not included as expenditures of federal, state, and city awards. Community Council has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.