Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (the schedule) includes the federal award activity of the BOCES 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 the BOCES, it is not intended to and does not present the financial position or changes in net position.
Matching costs, i.e., the BOCES' share of certain program costs, are not included in the reported expenditures.
The BOCES is the recipient of a federal financial award program that does not result in cash receipts or disbursements termed a “non-monetary program”. This program Surplus Food Distribution (Assistance Listing Number 10.555), and the fair market value of the food commodities received during the fiscal year is presented in the accompanying Schedule of Expenditures of Federal Awards and was considered in the BOCES’ single audit.
The BOCES did not pass through any awards to subrecipients during the fiscal year.