Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Boys and Girls Clubs or West Central Missouri 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 (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
None of the federal expenditures presented in the schedule were provided to sub-recipients.
The 21st Century Community Learning Centers grant provides elementary after school programs for children in grades K–6, teen enrichment activities for grades 7–12, and adult literacy and basic education programs.
No non-cash assistance was received related to any federal programs.
The federal programs presented in the previous schedule did not have separate program specific insurance policies.
The federal programs presented in the previous schedule did not have any loans, loan guarantees, or interest subsidies associated with them.
The Organization has not elected to use the 10% de minimis indirect cost rate.
The Organization did not receive any donated personal protective equipment during the year ended December 31, 2024.