Notes to SEFA
Title: PRIOR YEAR SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Accounting Policies: The accompanying schedule of expenditures of federal awards is presented on the modified accrual basis of accounting for all federal awards charged to governmental funds, in conformity with generally accepted accounting principles.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
As a result of the information obtained during the year, the Center has concluded that the schedule of expenditures of federal awards was misstated in the previous year. The Center omitted $12,808 of federal awards expenditures related to CFDA #17.278 that was received from the County of Berks. In addition, accrued revenue related to CFDA #84.126 was overstated by $41,193. The accrued (unearned) revenue at July 1, 2021 on the schedule of expenditures of federal awards as previously stated has been decreased by that amount.