Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards and State Financial Assistance (the “Schedule”) includes the federal and state grant activity of Gulf Coast Jewish Family and Community Services, Inc. and Egret under programs of the federal government and state grant activity of the State of Florida 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”) and Chapter 10.650, Rules of the State of Florida Auditor General. Because the Schedule presents only a selected portion of the operations of Gulf Coast Jewish Family and Community Services, Inc. and Affiliate, it is not intended to and does not present the consolidated financial position, changes in net assets, or cash flows of Gulf Coast Jewish Family and Community Services, Inc. and Affiliate. All federal awards and state projects passed through other government agencies are included in the accompanying schedule.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, and Chapter 10.650, Rules of the State of Florida Auditor General, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The accompanying Schedule presents federal expenditures and state financial assistance by pass-through agency. Expenditures of certain federal programs and state projects were awarded to Gulf Coast Jewish Family and Community Services, Inc. and Affiliate by more than one pass-through agency or under more than one contract. Total expenditures for each federal program and state financial assistance project are summarized on page 39. Due to the negotiated indirect cost rate agreement with the U.S. Department of Health and Human Services, the Organization is not using the 10% de minimus rate allowed under the Uniform Guidance.