Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the YWCA of the Mohawk Valley 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 the YWCA of the Mohawk Valley, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the YWCA of the Mohawk Valley.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The YWCA of the Mohawk Valley utilized its approved 10% indirect cost rate through December 31, 2025 for programs administered by the U.S. Department of Justice for which indirect costs were charged. The Organization did not elect to use the 15% de minimis indirect cost rate permitted under the Uniform Guidance.
The YWCA provided no Federal awards to subrecipients for the year ended December 31, 2025.