Notes to SEFA
Title: PROGRAM COSTS
Accounting Policies: 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.
De Minimis Rate Used: Y
Rate Explanation: El Paso County 911 District has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of El Paso County 911 District under programs of the federal government for the year ended September 30, 2022. 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 El Paso County 911 District, it is not intended to and does not present the financial position, changes in net assets, or cash flows of El Paso County 911 District.
Title: INDIRECT COST RATE
Accounting Policies: 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.
De Minimis Rate Used: Y
Rate Explanation: El Paso County 911 District has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
El Paso County 911 District has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
Title: LOANS OR LOAN GUARANTEES
Accounting Policies: 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.
De Minimis Rate Used: Y
Rate Explanation: El Paso County 911 District has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
El Paso County 911 District did not expend federal awards related to loans or loan guarantees during the year ended September 30, 2022.
Title: NON-CASH ASSISTANCE
Accounting Policies: 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.
De Minimis Rate Used: Y
Rate Explanation: El Paso County 911 District has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
During the current fiscal year, El Paso County 911 District did not expend any federal non-cash assistance.
Title: INSURANCE REQUIREMENTS
Accounting Policies: 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.
De Minimis Rate Used: Y
Rate Explanation: El Paso County 911 District has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
There are no insurance requirements on the federal awards disclosed on the Schedule of Expenditures of Federal Awards.