Notes to SEFA
The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of AVANCE-Houston, Inc. (the "Organization") 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 the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
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 limited as to reimbursement.
The Organization has elected not to use the 15 percent de minimis indirect cost rate allowed under Uniform Guidance.
Federal grants received by the Organization are subject to review and audit by grantor agencies. The Organization's management believes that the results of such audits will not have a material effect on the Schedule.
In accordance with the Delegation of Activities Agreement between the Organization (the "Grantee") and Aldine Independent School District (the "Subrecipient" or "Delegate"), the Subrecipient agreed to provide Head Start services under Health and Human Services Grant Number 06CH011541 (AL 93.600), Grant Number 06HP000564 (AL 93.600), and Grant Number 06HP000534 (AL 93.600). Additionally, the Organization engaged subrecipients in the Early Head Start Child Care Partnership program (AL 93.600) and Healthy Marriage Promotion and Responsible Fatherhood Grants (AL 93.086).The following amounts paid to the subrecipients are included as expenditures in the accompanying schedule of expenditures of federal awards: Krayola Kidz $ 925,882 Wesley Community Center 571,752 Aldine ISD 5,748,935 Midwest Evaluation and Research 207,500 $ 7,454,069