Notes to SEFA
The accompanying schedule of expenditures of federal and local awards (Schedule) includes the federal and local award activity of Philadelphia Legal Assistance Center, Inc. (PLA) under programs of the federal and local government for the year ended December 31, 2025. All financial assistance received directly from federal agencies, as well as financial awards passed through other governmental and nonprofit agencies, are presented on the Schedule. The information in this Schedule is presented in accordance with 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 in, or used in the preparation of, the basic financial statements.
The schedule on page 21 of the financial statement audit report reflects amounts that were passed through to other organizaitions for the year ending December 31, 2025.