Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (the “SEFA”) includes the federal award activity of the Northern Area Local Workforce Development Board (the “NALWDB”) under programs of the federal government for the year ended June 30, 2025. The information in this SEFA 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 SEFA presents only a selected portion of the operations of the NALWDB, it is not intended to and does not present the financial position or changes in financial position of the NALWDB.
Expenditures reported on the SEFA are reported on the accrual basis of accounting. Federal awards expended are recognized in accordance with the provisions of 2 CFR §200.502. Amounts provided to subrecipients are reported when disbursed to subrecipients. Federal awards received directly from federal agencies are presented as “Direct”; awards received from pass-through entities are identified by the pass-through entity’s name and identifying number.
The NALWDB has not elected to use the de minimis indirect cost rate under 2 CFR §200.414(f).
The NALWDB did not receive any noncash assistance for the year ended June 30, 2025.
Federal AL Subrecipient Identifying Organization Number Grant No. Amount CPLC - One Stop Operator 17.258 One Stop Operator $ 19,024 17.259 One Stop Operator 19,024 17.278 One Stop Operator 11,817 49,865 Career Team, LLC 17.258 25-631-1001-00026/FY25-006 499,939 17.278 25-631-1001-00026/FY25-006 121,101 621,040 Southwest Key Programs, Inc. 17.258 25-631-1001-00026/FY25-002 111,492 17.259 25-631-1001-00026/2024-FY0001 13,349 17.278 25-631-1001-00026/FY25-002 14,068 138,909 Youth Development Inc. 17.259 25-631-1001-00026/FY25-006 362,779 Total $ 1,172,593