Notes to SEFA
The Schedule of Expenditures of Federal Awards includes the federal grant activity of Childcare Network of Evanston under programs of the federal government for the year ended June 30, 2025. The information in this Schedule is presented in accordance with requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in the schedule may offer from amounts presented in, and used in the preparation of, the basic financial statements.
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, wherein certain types of expenditures are not allowed, or are limited as to reimbursement.
Childcare Network of Evanston has elected not to use a 10 percent de minimis indirect rate as allowed under the Uniform Guidance.
Of the federal expenditures presented in the schedule, Childcare Network of Evanston provided federal awards to subrecipients during the June 30, 2025 fiscal year as follows: Program Title: Head Start and Early Head Start; Federal CFDA Number: 93.600; Total: $532,982
Childcare Network of Evanston did not have any federal loans or loan guarantees outstanding for the year ended June 30, 2025.
Childcare Network of Evanston was not a recipient of federally donated PPE.