Notes to SEFA
The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Community Programs of Westchester Jewish Community Services (the “Agency”) for the year ended June 30, 2025. The information on this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the “Uniform Guidance”). The Schedule presents only the federal awards expended by the Community Programs of Westchester Jewish Community Services and Affiliates and does not include federal awards expended by other entities included in the consolidated financial statements of the Agency. Those awards have been audited separately in accordance with Uniform Guidance (2 CFR Part 200, Subpart F). Because the Schedule presents only a selected portion of the operations of the Agency, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Agency.
The Agency did not make any payments to subrecipients.
The Organization received funding under the Federal Emergency Management Agency (FEMA) Disaster Grants – Public Assistance program (ALN 97.036). The grant reimbursed 90% of eligible disaster-related expenditures incurred during the period July 2, 2022 through May 11, 2023. Although the expenditures were incurred in prior fiscal years, the grant was approved and reimbursed during the fiscal year ended June 30, 2025. In accordance with federal reporting requirements and AICPA Technical Q&A Section 9160.36, these expenditures are reported on the Schedule of Expenditures and Federal Awards for the year ended June 30, 2025. The amounts reported on the Schedule have been reconciled to the Organization’s underlying accounting records and are reflected in the Organization’s financial statements, including beginning net assets, where applicable.