Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Crime Victims Council of the Lehigh Valley under programs of the federal government for the year ended June 30, 2025. 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 Crime Victims Council of the Lehigh Valley, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Crime Victims Council of the Lehigh Valley.
Expenditures reported on the schedule of expenditures of federal awards are reported 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.
Crime Victims Council of the Lehigh Valley has elected not to use the 15% de minimis indirect cost rate allowed under the Uniform Guidance.