Notes to SEFA
The accompanying schedule of expenditures of federal awards (the schedule) has been prepared in conformity with accounting principles generally accepted in the United States. Amounts included in the schedule are actual expenditures for the year ended August 31, 2025. The schedule presents the activity of all federal award programs of Cayuga Community College (the College). 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 College’s operations, it is not intended to, and does not, present the net position and revenues, expenses, and change in net position of the Colleg