Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) reflects the federal grant activity of Greater Washington Jewish Coalition Against Domestic Abuse, Inc. (JCADA) 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 JCADA, it is not intended to, and does not, present the financial position, changes in net assets, or cash flows of JCADA.
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 allowable or are limited as to reimbursement. JCADA had no federally funded insurance programs or loan guarantees during the year ended June 30, 2025. JCADA has elected to use the 10-percent de-minimus indirect cost rate allowed under the Uniform Guidance.
The requirements of the Uniform Guidance require all major programs, as determined by the auditor on a risk-based approach, be subject to specific control and/or compliance testing. In determining that at least 40% of federal expenditures were tested in accordance with single audit requirements, the following calculation was made: Total Federal Awards per the Schedule of Expenditures of Federal Awards $ 878,916 40% of Federal Expenditures 351,566 16.575 Crime Victim Assistance $ 527,375 Total Programs Selected for Testing $ 527,375 Percent of Total Federal Expenditures Tested 60%