Notes to SEFA
The accompanying schedule of expenditures of federal awards includes the federal grant activity of Meals on Wheels Ministry, Inc. under programs of the federal government for the year ended September 30, 2025 and is presented on the modified 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 (Uniform Guidance). Expenditure reports to funding agencies are prepared on the award period basis. The expenditures reported above represent funds, which have been expended by the Organization for the purposes of the award. The expenditures reported above may not have been reimbursed by the funding agencies as of the end of the fiscal year. Some amounts reported in the schedule may differ from amounts used in the preparation of the basic financial statements. Separate accounts are maintained for the different awards to aid in the observance of limitations and restrictions imposed by the funding agencies.
The Organization did not elect to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.