Notes to SEFA
The accompanying schedule of expenditures of federal awards includes the federal grant activity of Mid-Columbia Community Action Council and is presented on the accrual basis of accounting. 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
Expenditures reports on the schedule of expenditures of federal awards are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The Council did not elect to use the de minimis cost rate as allowed under the Uniform Guidance.
The Council did not provide federal awards to subrecipients during the year ended June 30, 2025.