Notes to SEFA
4Cs did not provide any federal awards to sub-recipients.
4Cs did not receive federal insurance, loans, or non-cash assistance during the year ended June 30, 2025.
On November 26, 2025, the Office of Management and Budget (OMB) released 2025 Office of Management and Budget (OMB) Compliance Supplement (‘the 2025 Compliance Supplement”). The guidance in the 2025 Compliance Supplement was considered with regard to the preparation of these Single Audit reports. After review of the Compliance Supplement, no significant or additional audit procedures were deemed warranted (above those considered and performed under the 2024 OMB Compliance Supplement issued in August 2025) as it relates to the federal awards of 4Cs for the year ended June 30, 2025. Only administrative procedures were performed to document consideration of the 2025 Compliance Supplement.