Notes to SEFA
Professional Family Care Services, Inc. provided no pass-through funding to subrecipients in the year ending June 30, 2025.
The requirements of the Uniform Guidance require all major programs, as determined by the auditor on a risk-based approach, be subject to specific control and/or compliance testing. In determining that at least 20% (40% for high-risk auditees) of federal expenditures were tested in accordance with single audit requirements, the following calculation was made: Total federal expenditures: $1,786,121. 20% of federal expenditures: $354,224. Programs selected for testing: U.S. Department of Health and Human Services: CFDA 93.600 Head Start $708,996. Total programs selected for testing $708,996. Percent of total federal expenditures tested 40%.