Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") includes the federal grant activity of New Dimensions Foster Family Agency, Inc. (the "Organization") for the year ended December 31, 2025. The Schedule has been prepared 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 operations of the Organization, it is not intended to, and does not, present the financial position, changes in net assets, or cash flows of the Organization.
Expenditures reported on the Schedule are presented on the accrual basis of accounting. Federal awards are recognized as expenditures when the related allowable costs are incurred under the terms of the grant. Expenditures are recognized in accordance with the cost principles contained in the Uniform Guidance, wherein certain costs are not allowable or are limited as to reimbursement. When applicable, pass-through entity identifying numbers are presented.
The Organization has elected not to use the 10 percent de minimis indirect cost rate as allowed under Uniform Guidance.