Notes to SEFA
Title: Subgrants
Accounting Policies: The accompanying Schedule of Expenditures of Federal, State, and City Awards (the Schedule) presents activities of the federal, state, and city awards programs of Philadelphia Childrens Alliance. All federal financial assistance passed through other governmental agencies or other nonprofit organizations, is included in the schedule. 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) and the City of Philadelphia Subrecipient Audit Guide. Because the Schedule presents only a selected portion of the operations of Philadelphia Childrens Alliance, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Philadelphia Childrens Alliance. The accompanying schedule of expenditures of federal, state, and city awards is presented on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. Federal, state, and city award expenditures are reported on the statement of activities as program expenditures. Some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
As part of the Improving the Investigation and Prosecution of Child Abuse (CFDA 16.758), PCA awards up to $15,000 for chapter development grants and up to $6,000 for chapter training grants to State Chapters. The amount expended during the year ended June 30, 2022 and reflected in the schedule of expenditures of federal, state, and city awards was as follows: New Jersey Children's Alliance $21,000 Vermont Children's Alliance $26,811 Granite State Children's Alliance $18,867 Maine Network Children's Alliance $20,406 Day One (Rhode Island) $20,994 Connecticut Children's Alliance $21,000 Massachusetts Children's Alliance $18,000 Pennsylvania Chapter of CAC & MDTs $15,806 New York Children's Alliance $20,036 Total $ 182,920