Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) presents the activity of all federal financial assistance programs of California Labor Federation, AFL-CIO 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 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 California Labor Federation, AFL-CIO, it is not intended to and does not present the financial position or changes in net assets of California Labor Federation, AFL-CIO.
The accompany schedule of expenditures of federal awards of California Labor Federation, AFL-CIO is presented on the modified cash basis of accounting. The information in this Schedule is presented in accordance with the requirements of the Uniform Guidance.
California Labor Federation, AFL-CIO has elected not to use the de minimis indirect cost rate allowed under the Uniform Guidance.