Notes to SEFA
The accompanying schedule of expenditures of federal, state and local awards presents the activities of all the federal, state, county and city financial assistance programs of Children's Choice of Delaware, Inc. All financial assistance received directly from federal, state, county or city agencies as well as financial assistance passed through other government agencies are included on the schedule. The information in 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 (Uniform Guidance).
Federal, state and local awards expenditures are reported on the statement of functional expenses as program services. In certain programs, the expenditures reported in the basic financial statements may differ from expenditures reported in the schedule of federal, state and local awards due to program expenditures exceeding grant or contract budget limitations which are not included as federal, state, county and city awards.