Notes to SEFA
This schedule of expenditures of federal awards includes the federal grant activity of United Cerebral Palsy Association of the North Country, Inc., d/b/a Cerebral Palsy Association of the North Country (the Association) 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 (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.
The Association did not elect to use the 10% de minimis rate as allowed under the Uniform Guidance.
Nonmonetary assistance is reported in the schedule of expenditures of federal awards at value of the WIC checks redeemed. The total federal share of food distributed by the Association amounted to $2,171,245.
The Association did not provide federal awards to subrecipients for the year ended December 31, 2025.