Notes to SEFA
The accompanying schedule of expenditures of federal award (SEFA) includes the federal award activity of Congregation Beth David under programs for the federal government for year ended June 30, 2025. The information in this schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of Congregation Beth David, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
The Organization participates in the NYS Department of Education Food Programs (for breakfast, lunch and snack) which is a pass-through agency of the United States Department of Agriculture. There were no payments made to subrecipients for federal awards received during the year ended June 30, 2025.
Congregation Beth David was approved by the State of New York’s Department of Agriculture, under the National School Lunch Act and Child Nutrition Act of 1966, to operate the Child Nutrition Program which includes the School Breakfast Program and the National School Lunch Program. The program enables the school to offer free or reduced-priced meals to eligible students.
The Organization has evaluated subsequent events and transactions for potential recognition or disclosure in the financial statements through March 19, 2026, the date these financial statements were available to be issued.