Notes to SEFA
Basis of presentation – The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of the Organization under programs of the federal government for the year ended June 30, 2025. The information in the 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. Program costs – Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts, when applicable, shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Subrecipients – The Organization does not pass through funds to subrecipients. Aging Cluster – 2 CFR 200.17 defines a cluster of programs as a grouping of closely related programs that share common compliance requirements. The OMB Compliance Supplement lists specific programs to be included in the Aging Cluster; however, due to State government guidance, additional programs were required to be included for this cluster. The programs in the Aging Cluster, as identified by the State of California, include the following Federal Assistance Listing Numbers: