Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (Schedule), includes the federal award activity of the OAE under programs of the federal government for the year ended September 30, 2025. The OAE's reporting entity is defined in Note 1 to the financial statement. 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), and following the cash receipts and cash disbursements basis of accounting. Because the Schedule presents only a selected portion of the operations of the OAE, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the OAE.
Expenditures on the Schedule are reported on the cash basis of accounting. It is drawn primarily from the OAE's internal accounting records, which are the basis of the OAE's Statement of Cash Receipts and Disbursements. 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. The titles of federal awards included in the SEFA are presented as described in the Federal Assistance Listing Numbers "ALN"
OAE has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
The regulations and guidelines governing the preparation of federal financial reports vary by federal agency and among programs administered by the same agency. Accordingly, the amounts reported in the federal financial reports do not necessarily agree with the amounts reported in the accompanying schedule, which is prepared on the basis of accounting explained in Note 2. Office of Management and Budget and the Uniform Guidance require that federal financial reports for claims for advances and reimbursements contain information that is supported by the books and records from which the basic financial statements have been prepared. The OAE prepares the federal financial reports and claims for reimbursements primarily based on information from the internal accounting records.
Matching costs, such as the nonfederal share of certain program costs, are not included in the accompanying Schedule.
Cluster's programs means federal programs with different Federal ALN that are closely related and have similar compliance requirements. The schedule includes the following clusters: Cluster Federal Program ALN Special Program for the Aging-Title III Part B-Grant for Supportive Services and Senior Centers 93.044 Aging Cluster Special Program for the Aging-Title III Part C-Nutrition Services 93.045 Nutrition Services Incentive Program 93.053 Foster Grandparent/Senior Companion Cluster Foster Grandparent Program Senior Companion Program 94.011 94.016
OAE participates in the Veteran-Directed Care (VDC) Program by administering the billing and payment process for services provided to eligible veterans. Funding for the program is provided by the U.S. Department of Veterans Affairs, while participant eligibility and program administration remain under its responsibility. Accordingly, amounts processed by OAE under this arrangement are not included in the accompanying Schedule of Expenditures of Federal Awards.