Notes to SEFA
All federal grant operations of Neighbor to Family, Inc. (NTF) are included in the scope of the Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Single Audit or Uniform Guidance). The Single Audit was performed in accordance with the provisions of the OMB Compliance Supplement (the Compliance Supplement). Compliance testing of all requirements, as described in the Compliance Supplement, was performed for the major grant program noted below. The programs on the accompanying schedule of expenditures of federal awards represent all federal award programs and other grants with fiscal year 2025 cash or non-cash expenditure activities. For our Single Audit testing, we tested the federal award program with 2025 cash and non-cash expenditures to ensure coverage of at least 20% of Federally granted funds. Our actual coverage was 30%. Expenditures reported on the schedule of expenditures of federal awards (the Schedule) 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. NTF has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Major Federal Program Federal Assistance Listing Federal Expenditures U.S. Department of Health and Human Services MaryLee Allen Promoting Safe and Stable Families 93.556 $ 782,144
The accompanying Schedule includes the Federal award activity of NTF under programs of the Federal government for the year ended June 30, 2025 and is recorded on the accrual basis of accounting. The information in this Schedule is presented in accordance with the requirements of the Uniform Guidance.
The following schedule is a reconciliation of the total expenditures as shown on the Schedule and the service revenue reported on the Statement of Activities and Changes in Net Position for the year ended June 30, 2025, which is included as part of NTF’s financial statements. Schedule of Expenditures of Federal Awards $ 2,598,641 Plus: State contracts 5,505,890 Service Revenue per Audited Financial Statements $ 8,104,531