Notes to SEFA
The accompanying Schedules of Expenditures of Federal Awards and State and County Financial Assistance include the federal awards and state and county financial assistance of Jewish Family Service Agency of Central New Jersey received directly from the federal, state and county agencies, as well as awards and financial assistance passed through other government agencies for the year ended December 31, 2025. The information in these schedules 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) and the State of New Jersey Department of the Treasury Circular 25-12 OMB, Single Audit Policy for Recipients of Federal Grants, State Grants and State Aid. Because the schedules present only a selected portion of the operations of Jewish Family Service Agency of Central New Jersey it is not intended to and does not present the financial position, changes in net assets, or cash flows of Jewish Family Service Agency of Central New Jersey.
Expenditures reported on the schedules are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and Cost Principles for Non-Profit Organizations and New Jersey Compliance 25-12 wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The Organization has elected not to use the 15% de minimis indirect cost rate allowed under the Uniform Guidance.
The Organization has not provided federal, state or county awards to subrecipients during the year.