Notes to SEFA
The accompanying schedule of expenditures of federal awards includes the federal grant activity of Family Counseling Service of the Finger Lakes, Inc. (the “Organization”) and is presented on the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America. 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. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. During the year ended December 31, 2024, the Organization received funds from the following pass-through entities which are identifiable in the accompanying schedule as: • New York State Office of Victim Services (NYS OVS) • Substance Abuse and Mental Health Services Administration (SAMHSA) • New York State Office of Children and Family Services (NYS OCFS) Indirect costs may be included in the reported expenditures, to the extent that they are included in the federal financial reports used as the source for the data presented. The Organization has elected to not use the 10 percent de minimus indirect cost rate as allowed under the Uniform Guidance. Matching costs (the Organization’s share of certain program costs) are not included in the reported expenditures. The basis of accounting varies by federal program consistent with the underlying regulations pertaining to each program. The amounts reported as federal expenditures were obtained from the federal financial reports for the applicable program and periods. The amounts reported in these reports are prepared from records maintained for each program, which are reconciled with the Organization’s financial reporting system.
All 2024 significant federal award operations of Family Counseling Service of the Finger Lakes, Inc. are included in the scope of the Single Audit.
Audit testing procedures were performed for transactions occurring during the year ended December 31, 2024. Grant information is indicated in the schedule of expenditures of federal awards.