Notes to SEFA
The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of the Township of Shaler (Township), Pennsylvania, 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 Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Township, it is not intended to and does not present the financial position or changes in net position of the Township.
The amount of federal expenditures for the United States Environmental Protection Agency programs listed on the schedule represent the expenditures incurred under certain loans during the year ended December 31, 2025. The United States Environmental Protection Agency requires that the current year expenditures incurred under the loans be reported on the schedule rather than the beginning balance of the loans. Therefore, the Township has no ongoing compliance requirements other than those relating to the year in which the expenditures are incurred.