Notes to SEFA
Title: Note A - Basis of Presentation
Accounting Policies: The Schedule of Expenditures of Federal Awards is a summary of activities related to PGCSCsexpenditures of federal awards. The schedule has been prepared on the same basis of accounting as thefinancial statements. Most of the awards are reimbursement based. Therefore, as expenditures of federalfunds are made, revenue is recognized.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Pinal-Gila Council for Senior Citizens, Inc. (PGCSC) under programs of the federal government for theyear ended June 30, 2022. The information in this schedule is presented in accordance with therequirements of the Uniform Guidance. Because the schedule presents only a selected portion of theoperations of PGCSC, it is not intended to, and does not present the financial position, changes in netassets or cash flows of PGCSC. The PGCSC reporting entity is defined in Note 1 to PGCSCs financialstatements. Therefore, some amounts presented in this schedule may differ from amounts presented in, orused in the preparation of, the basic financial statements.