Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (the "Schedule"), includes the federal award activity of Mount Vernon Neighborhood Health Center, Inc. d/b/a Westchester Community Health Center (the "Center") under programs of the federal government for the year ended December 31, 2025. The information in this Schedule is presented in accordance with the requirements of the 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 Center, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Center.
The Center receives food checks as part of the WIC Special Supplemental Nutrition Program for Women, Infants and Children (Federal Assistance Listing Number 10.557), whereby the grantor generates the food checks to be distributed by the Center to the recipients, In accordance with accounting principles generally accepted in the United States of America, the food checks are not included on the statements of operations and changes in net assets since they are agency transactions. The fair value of the checks received and transferred for the year ended December 31, 2025 were $4,058,880 and is included in the Schedule.