Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Pennsylvania Chiefs of Police Association under programs of the federal government for the year ended December 31, 2025. 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. Because the Schedule presents only a selected portion of the operations of Pennsylvania Chiefs of Police Association, it is not intended to and does not present the assets, liabilities, or changes in net assets of Pennsylvania Chiefs of Police Association.
Expenditures reported on the Schedule are reported on the modified cash basis of accounting. Such expenditures are recognized following cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pennsylvania Chiefs of Police Association did not elect to use the 15% de minimis indirect cost rate.
The Association did not elect to use the de minimis rate for indirect costs.