Notes to SEFA
The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of Yeshiva Ohr Elchonon Chabad West Coast Talmudical Seminary (Institution) 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 (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Institution, it is not intended to, and does not, present the statement of financial position, activities, or cash flows of the Institution.