Notes to SEFA
The accompanying schedule of expenditures of federal awards presents the activity of all applicable federal awards programs of Brazos Valley Community Action Programs, a component unit of Brazos Valley Council of Governments, for the year ended September 30, 2025. The information in this schedule is presented in accordance with the requirements Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Federal awards received directly from federal agencies, as well as federal awards passed through other government agencies, are included on the schedule of expenditures of federal awards.
Expenditures reported on this schedule are reported on the accrual basis of accounting. The accrual basis of accounting is described in Note 1 of the basic financial statements.
Brazos Valley Community Action Programs has elected to apply the de minimis indirect cost rate as allowed under the Uniform Guidance.
None of the expenditures presented on the schedule of expenditures of federal awards were passed through to subrecipients.