Notes to SEFA
Title: SEFA - 2021
Accounting Policies: NOTE A - BASIS OF PRESENTATIONThe Schedule of Expenditures of Federal Awards includes the federal grant activity of Commonwealth Prevention Alliance, and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirement of Title 2 U.S. Code of Federal Regulations (CFR), Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in the schedule may differ from amounts in the financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The SEFA for the year ended December 31, 2021 reported expenditures incorrectly for PCCD Grant #31535. The correct amount of expenditures for Grant #31534, ALN 93.788 should be $708,177.