Notes to SEFA
The accompanying Schedule of Expenditures of Federal and Non-Federal awards includes the federal grant activity of Seneca Family of Agencies 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 Seneca Family of Agencies, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Seneca Family of Agencies.
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, Cost Principles for Non-profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Seneca Family of Agencies has chosen to negotiate indirect cost rates with counties rather than electing to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.