Notes to SEFA
Expenditures reported on the schedule of expenditures of federal awards (Schedule) 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 allowable or are limited as to reimbursement. Therefore, some of the amounts presented in the Schedule may differ from amounts presented in or used in the preparation of the basic financial statements. Because the Schedule presents only a select portion of the operations of Community Food Warehouse of Mercer County, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Community Food Warehouse of Mercer County.
The accompanying Schedule includes the federal award activity of Community Food Warehouse of Mercer County, 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 Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
Community Food Warehouse of Mercer County has elected not to use the 15-percent de minimis indirect cost rate allowed under the Uniform Guidance.
There were no funds passed through to subrecipients from any of the federal programs.