Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Mid-Michigan Child Care Centers, Inc. 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 Mid-Michigan Child Care Centers, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Mid-Michigan Child Care Centers, Inc.
The federal revenues per the financial statements are in agreement with the schedule of expenditures of federal awards.
The federal amounts reported on the grant auditor report (GAR) are in agreement with the schedule of expenditures of federal awards (SEFA) except as noted below:Reconciliation to the Grant Auditor Report: Federal funds per grant auditor report $ 11,140,017 Current year accounts receivable 916,434 Prior year accounts receivable (893,291) Prior year credit received after year end 878 Total expenditures of federal awards $ 11,164,038
Mid-Michigan Child Care Centers administers the Child and Adult Care Food Program as a sponsoring organization. During the year, the Center passed federal funds through to participating child care centers that operate the program.