Notes to SEFA
All federal awards expended by Center for Watershed Protection, Inc. (Organization) were included in the scope of the Uniform Guidance. The Single Audit was conducted in accordance with the provisions of the OMB’s Compliance Supplement. The Single Audit fulfills all the federal agencies’ audit requirements, which include financial compliance and the adequacy of internal control. Compliance testing was performed for major federal award programs, which covers approximately 47% of total federal awards program expenditures. The major federal award programs were U.S. Environmental Protection Agency direct funding, along with funds passed through from National Fish and Wildlife Foundation, Department of Energy & Environment, Severn River Association, Wyoming Valley Sanitary Authority, On Water Partnership, Carrol County Resource Management Division, Lancaster Clean Water Partners, Greater Mount Holly Community Development Corp, Interfaith Partners, Assistance Listing Numbers 66.466 and 66.964, with total expenditures of $732,299.
Uniform Guidance testing procedures were performed for program transactions occurring during the operating year ended December 31, 2025.
All Federal grant expenditures were for the Organization’s Operational purposes and are recognized in the Statement of Activities. The following summary represents the reconciliation of the statement of activities to the schedule of expenditures of federal awards: Total expenses per Statement of Activities $ 5,209,878 Less: Expenses funded by contributions and other sources 3,656,463 Total expenditures per Schedule of Expenditures of Federal Awards $ 1,553,415