Notes to SEFA
THE ACCOMPANYING SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS ("SCHEDULE") INCLUDES THE FEDERAL AWARD ACTIVITY OF THE LACKAWANNA / SUSQUEHANNA OFFICE OF DRUG AND ALCOHOL PROGRAMS, A COMPONENT UNIT OF THE COUNTY OF LACKAWANNA, PENNSYLVANIA UNDER PROGRAMS OF THE FEDERAL GOVERNMENT FOR THE YEAR ENDED DECEMBER 31, 2025.
THE ACCOMPANYING SCHEDULE INCLUDES ALL FEDERAL AWARD PROGRAMS OF THE ORGANIZATION. THE ORGANIZATION'S REPORTING ENTITY IS DEFINED IN NOTE 1 TO THE BASIC FINANCIAL STATEMENTS. ALL FEDERAL AWARDS RECEIVED DIRECTLY FROM FEDERAL AGENCIES AS WELL AS FEDERAL AWARDS PASSED THROUGH OTHER GOVERMENT AGENCIES ARE INCLUDED IN THE SCHEDULE.
THE ACCOMPANYING SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS IS PRESENTED ON THE ACCRUAL BASIS OF ACCOUNTING. EXPENDITURES ARE RECOGNIZED FOLLOWING AS APPLICABLE EITHER THE COST PRINCIPLES IN OMB CIRCULAR A-87, OR THE COST PRINCIPLES CONTAINED IN THE UNIFORM GUIDANCE WHERE IN CERTAIN TYPES OF EXPENDITURES ARE NOT ALLOWABLE OR ARE LIMITED AS TO REIMBURESEMENT