Notes to SEFA
Note 1 - Schedule of Expenditures of Federal Awards:TheaccompanyingScheduleofExpendituresofFederalAwards(theSchedule)presentstheactivityof all federalawardprogramsofFive County Child Development Program, Inc. (FCCDP) that were received directly from federal agencies or passed through other entities.FCCDPhaspreparedthisScheduleofExpendituresofFederalAwardstocomplywiththeprovisionsofOfficeofManagementandBudget Title2U.S.CodeofFederalRegulationsPart200,UniformAdministrativeRequirements,CostPrinciples,andAuditRequirement forFederal Awards (UniformGuidance).UniformGuidancestipulates that aScheduleof Expendituresof federalAwardsbepreparedshowingtotal expendituresof eachfederalawardprogramas identified intheCatalogof FederalDomesticAssistance (CFDA) andfor other federal financial awards that have not been assigned a catalog number.Note 2 - Basis of Presentation:TheSchedule includes the federal grant activityof FCCDPand ispresentedontheaccrualbasisof accounting. The information inthis Schedule ispresented inaccordancewith therequirementsofUniformGuidance, AuditsofState, LocalGovernments, andNon-Profit Organizations.Therefore,someamountspresentedinthisSchedulemaydiffer fromamountspresentedin,orusedinthepreparationof, the basic financial statements.