Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Cayuga Counseling Services, Inc. under programs of the federal government for the year ended December 31, 2025. 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. CFDA numbers and pass-through numbers are provided, when available.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. The Schedule presents the activity of all Federal awards administered by Cayuga Counseling Services, Inc. Federal awards received directly from federal agencies, as well as federal awards passed through from other governmental agencies, are included on the Schedule. 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.
Indirect costs are included in the reported expenditures to the extent they are included in the federal financial reports used as the source for the data provided. Cayuga Counseling Services, Inc. has elected to use the 15-percent de minimis indirect cost rate allowed under the Uniform Guidance.