Notes to SEFA
The schedule of expenditures of federal awards includes the federal grant activities of Aiken/Barnwell CountiesCommunity Action Agency, Inc., and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance.
The Agency has federally funded Low Income Home Energy Assistance Program (LIHEAP) and Foster Grandparents Grant programs with the U.S. Department of Health and Human Services (DHHS) and the Corporation for National and Community Service that requires a non-federal match ranging between 15% and 20% during the award periods of the programs. For the year ending August 31, 2025, the Agency contributed $25,450 in the form of donated facilities, volunteers, and professional services for the Foster Grandparents Program.
The Agency did not use the 10-percent de minimis cost rate allowed under the Uniform Guidance.
The Agency reports its expenditures to the various federal funding sources to include Indirect cost. The schedule below reconciles the expenditures presented in the financial statements to the accompanying schedule of expenditures of federal awards reported by the Agency for the year ended August 31, 2025. (See the notes to the SEFA for chart/table)