Notes to SEFA
The accompanying schedule of expenditures of federal awards (the schedule) presents the activity of all federal award programs of Cortland County Community Action Program, Inc. (the Organization). The schedule includes expenditures of federal programs received directly from federal agencies, as well as federal assistance passed through other organizations.
This schedule includes the federal grant activity of the Organization and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
Nonmonetary assistance is reported in the schedule of expenditures of federal awards at fair value of the Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) checks received. The total federal share of food instruments distributed by the Organization amounted to $1,792,417.
The Organization did not elect to use the 15% de minimis rate as allowed under the Uniform Guidance.
The Organization does not have any subrecipients of federal awards.