Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of York County Community Action Corporation under programs of the federal government for the year ended October 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 Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of York County Community Action Corporation, it is not intended to and does not present the financial position, changes in net assets, or cash flows of York County Community Action Corporation.
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, when present, represent funds returned on awards that were reported as expended in prior years.
York County Community Action Corporation has elected not to use the 15% de minimis (10% for agreements starting before October 1, 2024) indirect cost rate allowed under the Uniform Guidance.
York County Community Action Corporation did not receive donated Personal Protective Equipment purchased with federal funding during the year ended October 31, 2025.