Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (SEFA) includes the federal grant activity of The Young Men's Christian Association of Youngstown, Ohio under programs of the federal government for the year ended December 31, 2025, in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
Expenditures reported on the SEFA are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available.
The Young Men's Christian Association of Youngstown, Ohio has elected to use the 15% de minimis cost rate as allowed under Uniform Guidance.