Notes to SEFA
The accompanying Schedule of Expenditures of Federal and State Awards includes the federal and state grant activity of EVERGREEN CHILD CARE, INC. under programs of the federal and state governments for the year ended December 31, 2025. The information in the schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the “Uniform Guidance”), and with the Audit Guide issued by the California Department of Social Services. Because the schedule presents only a selected portion of the operations of EVERGREEN CHILD CARE, INC., it is not intended to, and does not present, the financial position, changes in net assets or cash flows of EVERGREEN CHILD CARE, INC.
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.
EVERGREEN CHILD CARE, INC. did not elect to use the de minimis indirect cost rate allowed under the Uniform Guidance for the year ended December 31, 2025.
EVERGREEN CHILD CARE, INC. provided the participating day care home providers and child care centers with Child and Adult Care Food Program meal reimbursements of $4,012,276 and California Meal Compensation of $121,835. The federal administrative reimbursement of $357,608 was retained by the Agency as the sponsoring organization.