Notes to SEFA
Basis of Presentation: The accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all federal award programs administered by Jewish Family Services of Western New York (the Organization). Federal awards received directly from federal agencies, as well as federal awards passed through from other governmental and nonprofit agencies, are included on the SEFA. Basis of Accounting: The Organization uses the accrual basis of accounting for the federal programs, consistent with the financial statements. The amounts reported as federal expenditures were obtained from the appropriate financial reports for the applicable program and period. The amounts reported in these financial reports are prepared from records maintained for the programs, which are periodically reconciled to the Organization’s financial reporting system. Indirect Costs: Organization uses the de minimis indirect cost rate permitted by the Uniform Guidance.