Notes to SEFA
Basis of Presentation. The accompanying schedule of expenditures of federal awards ("the schedule") includes the federal grant activity of Jewish Family Services of Washtenaw County, Inc. ("Jewish Family Services") under programs of the federal government for the year ended December 31, 2024. 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 the schedule presents only a selected portion of the operations of Jewish Family Services, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Jewish Family Services. Basis of Accounting . The schedule of expenditures of federal awards has been prepared 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. Negative amounts, if any, appear on the schedule to represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. Cluster of Programs. A grouping of closely related programs with different Assistance Listing numbers that share common compliance requirements is considered a cluster of programs. The accompanying Schedule of Expenditures of Federal Awards has been designed to present federal financial assistance information by clusters.
See the Notes to the SEFA for chart/table.
Jewish Family Services has not elected to use the option of the 10% de minimis indirect cost rate covered in 2 U.S. Code of Federal Regulations Part 200, Subpart E, Cost Principles.