Notes to SEFA
Title: Basis of Presentation
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expendituresare recognized following, as applicable, either the cost principles contained in OMB Circular A-122, CostPrinciples for Non-profit Organizations, or the cost principles contained in Title 2 U.S. Code of FederalRegulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements forFederal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement.Negative amounts shown on the schedule represent adjustments or credits made in the normal course ofbusiness to amounts reported as expenditures in prior years. Pass-through entity, identifying numbers arepresented where available.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the Federal grant activity of United Way of Pennsylvania under programs of the Federal government for the year ended December 31, 2022. 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). Because this Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets or cash flows of United Way of Pennsylvania.