Notes to SEFA
The accompanying schedule of expenditures of federal awards ("Schedule") includes the federal award activity of the Board of Cooperative Educational Services Sole Supervisory District of Westchester County, New York (“BOCES”) under programs of the federal government for the year ended June 30, 2025. Federal awards received directly from the Federal agencies as well as Federal awards passed through other government agencies are included in the Schedule. 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 BOCES, it is not intended to and does not present the financial position, changes in net position or cash flows of BOCES.