Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Empower LGA, Inc. (the Organization) 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 Organization, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Organization.
There were no federal awards passed through to subrecipients by the Organization during fiscal year 2025.
The Organization received funding under the Temporary Assistance Program for Needy Families (TANF) (Assistance Listing 93.558) through the Commonwealth of Massachusetts Department of Early Education and Care (the Commonwealth). The Commonwealth has transferred the TANF funds into the Child Care and Development Fund Cluster (CCDF) as allowed by the TANF program. The Uniform Guidance requires the transferred TANF funds to be reported as CCDF expenditures. The Organization has reported $1,300,330 in expenditures of TANF funds as CCDF expenditures under Assistance Listing 93.575 on the Schedule.