Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal awards activity of West Virginia Community Action Partnerships, Inc. (the Organization) under programs of the federal government for the year ended June 30, 2025. The information on this Schedule is prepared 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 position, or cash flows of the Organization.
The Organization passes certain federal awards received from the U.S. Department of Veterans Affairs to other non-profit agencies (subrecipients). As Note B describes the Organization reports expenditures of Federal awards to subrecipients on an accrual basis. As a pass-through entity, the Organization has certain compliance responsibilities, such as monitoring its subrecipients to help assure they use these subawards as authorized by laws, regulations, and the provisions of contracts or grant agreements, and that subrecipients achieve the award’s performance goals.
Certain Federal programs require the Organization to contribute non-Federal funds (matching funds) to support the Federally-funded programs. The Organization has met its matching requirements. The Schedule does not include the expenditure of non-Federal matching funds.