Notes to SEFA
The accompanying Schedule of Expenditures of Federal and State Awards (Schedule), presents the federal and state awards of the Young Men’s Christian Association of Greater Long Beach (Association) for the year ended December 31, 2025. The information in this Schedule is presented in accordance with the requirements of the Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and the Audit Guides issued by the California Department of Education and California Department of Social Services. Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the financial statements. Because the Schedule presents only a selected portion of the operations of the Association, it is not intended to, and does not, present the financial position, changes in net assets, functional expenses, or cash flows of the Association. The Association’s reporting entity is defined in Note 1 to the financial statements. All federal and state awards are included in the Schedule.
The Association did not provide federal awards to subrecipients.