Notes to SEFA
The accompanying Schedule of Expenditures of Federal, State and Local Awards presents the activities in all the federal, state and city financial assistance programs of the Health Federation of Philadelphia, Inc. All financial assistance received directly from federal agencies as well as financial assistance passed through other governmental agencies or non-profit organizations are included on the schedule.
The Organization operates several programs as a subrecipient of the City of Philadelphia under cost-reimbursement contracts where the City utilizes multiple federal Assistance Listing Numbers (“ALN”s), state grants, and local funding streams to support unified program operations. These blended pass-through structures include the Ambulatory Health Program (funded by ALNs 93.153, 93.224, 93.527, 93.914, 93.918, and 93.919), as well as various other city-administered programmatic clusters supporting epidemiology, health initiatives, and community service operations (including ALNs 93.323, and 93.926). The remaining city contract allocations comprise various non-major federal awards and city-pooled activities and may concurrently fund two or more distinct city clusters or separate departmental cost centers. These city clusters and contracts are itemized on the schedule by cost center and unique contract identification number.
Major programs are determined using a risk-based approach in accordance with federal guidelines (2 CFR 200.518). For 2025, a Type A program is defined as a program where total federal expenditures exceed $1,000,000, while programs falling below this threshold are designated as Type B programs. Risk assessments are performed on all programs to evaluate historical performance, prior audit findings, and oversight review histories. The specific major programs tested for the current fiscal year are itemized in Section I (Summary of Auditor's Results) of the accompanying Schedule of Findings and Questioned Costs on page 46.