Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Middle Georgia Community Food Bank, Inc. under programs of the federal government for the year ended December 31, 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 Administration Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Middle Georgia Community Food Bank, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Middle Georgia Community Food Bank, Inc.
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, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Middle Georgia Community Food Bank, Inc. has elected not to use the 15 - percent de minimis indirect cost rate allowed under the Uniform Guidance.