Notes to SEFA
The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Escuela Con Causa EPA-RCM, LLC (the “School”) under programs of the federal government for the year ended June 30, 2026. The information in this Schedule 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”). Because the Schedule presents only a selected portion of the operations of the School, it is not intended to and does not present the financial position, changes in net position or cash flows of the School.
The Schedule was prepared using the accrual basis of accounting, which is the basis used by the School to account for its federal awards activity. The School’s accounting system provides the primary information from which the schedule is prepared.
The FALN numbers included in the Schedule are determined based on the program name, review of grant contract information and the assistance listings in the System for Award Management (SAM.gov) website. FALN numbers are presented for those programs for which such numbers are available.
Matching costs, such as the nonfederal share of certain program costs not borne by the Federal Government, are not included in the Schedule.
The School has elected not to use the 15 percent de minimis indirect cost rate allowed under the Uniform Guidance for the year ended June 30, 2026.
For the year ended June 30, 2026, there were no awards passed-through to subrecipients.