Notes to SEFA
Shining Star Youth & Community Services is a not-for-profit corporation organized in the State of Illinois. Programs subject to Single Audit: A schedule of expenditures of federal awards is presented for each federal program related to the following agencies: U. S. Department of Health and Human Services $ 900,645 U. S. Department of Agriculture $ 378,501 Period audited: Single Audit testing procedures were performed for program transactions which occurred during the year ended December 31, 2025.
The accompanying schedule of expenditures of federal awards includes the federal grant activity of Shining Star Youth & Community Services and is presented on the accrual basis of accounting. 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). Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the basic financial statements. The schedule presents only a selected portion of the operations of Shining Star Youth & Community Services and accordingly, it is not intended to and does not present the financial position, changes in net position or cash flows of Shining Star Youth & Community Services. Shining Star Youth & Community Services has not elected to use the 10% de minimis indirect cost rate of modified total direct costs allowed by the uniform guidance.
There were no findings and noncompliance identified in connection with the 2025 and 2024 Single Audits.
There were no noncash awards in connection with the 2025 and 2024 Single Audits
There were no subrecipient expenditures in connection with the 2025 and 2024 Single Audits
There was no federal insurance in effect in connection with the 2025 and 2024 Single Audits
There were no Loans or Loan Guarantees in connection with the 2025 and 2024 Single Audits