Notes to SEFA
The accompanying schedules of expenditures of federal and state awards includes the federal and state grant activity of Morningstar Children and Family Services, Inc. (“the Organization”) under programs of the federal government and State of Georgia 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. Because the schedules present only a selected portion of the operations of the Organization, it is not intended and does not present the financial position, changes in net assets, or cash flows of the Organization.
The accompanying schedules of expenditures of federal and state awards include the federal and state grant activity of the Organization and are presented on the accrual basis of accounting. The Organization uses the modified total cost method to allocate expenses to the program.
The Organization contracts with the Georgia state agencies, listed in the schedule of expenditures of federal and state awards, on a fee for service basis. Therefore, expenditures shown in the schedules reflect fees earned under the contracts and not monies expended under a grant program.
Federal revenues received but not earned during the year for 93.658 Foster Care Title IV-E totaled $0 and $23,907 for years ended June 30, 2025, and 2024, respectively. Amounts are presented on the SEFA in years earned and expended.