Notes to SEFA
THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS IS PREPARED ON THE ACCRUAL BASIS OF ACCOUNTING. EXPENDITURES ARE RECOGNIZED WHEN LIABILITIES ARE INCURRED.
ALLOCATION BETWEEN STATE AND FEDERAL SOURCES-THE FEDERAL PORTION OF GRANTS IS DETERMINED BASED ON GRANT AGREEMENTS, REMITTANCE ADVICE AND OTHER PUBLISHED INFORMATION OR BASED ON INQUIRY TO GRANTORS. IN INSTANCES WHERE THE FEDERAL PORTION IS DETERMINABLE BY DATE REMITTANCE, IT IS ASSUMED THAT EXPENDITURES WERE INCURRRED AT THAT SAME DATE.
DCED- PA DEPARTMENT OF COMMUNITY AND ECONOMIC DEVELOPMENT, DHS- PA DEPARTMENT OF HUMAN SERVICES, PS- PENN SERVE, AGR-PA DEPARTMENT OF AGRICULTURE, SNYDER- SNYDER COUNTY, UNION-UNION COUNTY, DOT- US DEPARTMENT OF THE TREASURY