Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of The Family and Child Abuse Prevention Center 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 The Family and Child Abuse Prevention Center, it is not intended to and does not present the financial position, changes in net assets, or cash flows of The Family and Child Abuse Prevention Center. The amounts in the SEFA are presented in accordance with the federal agency’s Assistance Listing (ALN/CFDA) numbers as applicable.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and/or OMB Circular A-122, Cost Principles for Non-Profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available.
The Center has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Indirect costs are allocated in accordance with its written cost allocation plan.