Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards includes the federal award activity of the Life Care Coalition Outreach Foster Family Agency., under programs of the federal government for the year ended December 31, 2025 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). Because the Schedule presents only a selected portion of the operation of the Life Care Coalition Outreach Foster Family Agency, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Life Care Coalition Outreach Foster Family Agency. Life Care Coalition Outreach Foster Family Agency reporting entity is defined in Note 1 to the Department’s basic financial statements.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and 2CFR part 200.502, wherein certain types of expenditures are not allowed or are limited as to reimbursement.
When federal awards were received from a pass-through entity, the schedule shows, if available, the identifying number assigned by the pass-through entity. When no identifying number is shown, Life Care Coalition Outreach Foster Family Agency. has determined that no identifying number is assigned for the program or Life Care Coalition Outreach Foster Family Agency. was unable to obtain an identifying number from the pass-through entity.
The assistance listing numbers included in this report were determined based on the program name, review of grant contract information, and the Office of Management Budget’s Catalog of Federal Domestic Assistance.
Life Care Coalition Outreach Foster Family Agency. has elected not to use the ten (10) percent de minimis indirect cost rate as allowed under Uniform Guidance.