Notes to SEFA
The accompanying schedule of expenditures of federal awards and state financial assistance includes the federal and state grant activity of Family Support Council, Inc. under programs of the federal and state governments for the year ended December 31, 2025. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Because the schedule presents only a selected portion of the operations of Family Support Council, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Family Support Council, 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.
Of the federal expenditures presented in the schedule, Family Support Council, Inc. provided no federal awards to sub recipients.
Family Support Council, Inc. has elected not to use the 15-percent de minimis indirect cost rate allowed under the Uniform Guidance.