Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Northwest Youth Corps 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 Northwest Youth Corps, it is not intended to and does not present the financial position, changes in net assets, functional expenses or cash flows of Northwest Youth Corps
Northwest Youth Corps did not elect to use the de minimis indirect rate allowed under the Uniform Guidance.
Expenditures reported in this 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 to reimbursement. Pass-through entity identifying numbers are presented where applicable.
Northwest Youth Corps did not have any payments to subrecipients for the year ended December 31, 2025.