Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal activity of Meals on Wheels Western Michigan under programs of the federal government for the year ended September 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 Meals on Wheels Western Michigan, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Meals on Wheels Western Michigan.
The accompanying Schedule includes the federal grant activity of Meals on Wheels Western Michigan for the year ended September 30, 2025. This Schedule is presented using the accrual basis of accounting. Revenues in the basic financial statements reconcile with this Schedule as follows: Year ended September 30, 2025 Federal and state grants per the financial statements $ 2,800,102 State grants (830,803) Expenditures per the Schedule of Expenditures of Federal Awards $ 1,969,299