Notes to SEFA
The accompanying consolidated schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Community Action Pioneer Valley, Inc. and Subsidiary under programs of the federal government for the year ended September 30, 2025. The information in this 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 Community Action Pioneer Valley, Inc. and Subsidiary, it is not intended to and does not present the consolidated financial position, changes in net assets or cash flows of Community Action Pioneer Valley, Inc. and Subsidiary.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts, if any, shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available.
Expenditures of federal awards for funds passed through state agencies are based on information provided by the Commonwealth of Massachusetts Operational Services Division.
The Organization utilized a fixed indirect cost rate of 15% for the period of October 1, 2024 through September 30, 2025.
Community Action Pioneer Valley Inc. received noncash asssitance in th eform of Women/Infants/Children (Federal Assistance Listing Number 10.557) program vouchers and rebates totaling $915,914 for the year ended September 30, 2025.