Title: Scope of Presentation
Accounting Policies: The accompanying schedule presents the expenditures incurred (and related awards received) by the Sonoma County Community
Development Commission (the Commission) that are reimbursable under federal programs of federal agencies providing financial
assistance awards. For the purpose of this schedule, only the portion of the program expenditures reimbursable with such federal
funds is reported in the accompanying schedule. Program expenditures in excess of the maximum federal reimbursement
authorized or the portion of the program expenditures that were funded with local or other nonfederal funds are excluded from the
accompanying schedule. This schedule also only includes the amounts expended by the Commission, none of the amount
expended, if any, by the blend or discretely present component units have been included.
The expenditures included in the accompanying schedule were reported on the accrual basis of accounting. Expenditures are
recognized in the accounting period in which the related liability is incurred. Expenditures reported included any property or
equipment acquisitions incurred under the federal program. Therefore, some amounts presented in this schedule may differ from
amounts presented in, or used in the preparation of the basic financial statements.
Development Commission (the Commission) that are reimbursable under federal programs of federal agencies providing financial
assistance awards. For the purpose of this schedule, only the portion of the program expenditures reimbursable with such federal
funds is reported in the accompanying schedule. Program expenditures in excess of the maximum federal reimbursement
authorized or the portion of the program expenditures that were funded with local or other nonfederal funds are excluded from the
accompanying schedule. This schedule also only includes the amounts expended by the Commission, none of the amount
expended, if any, by the blend or discretely present component units have been included.
De Minimis Rate Used: N
Rate Explanation: The Commission has not elected to use the 10% de minimis indirect cost rate as allowed in the Uniform Guidance, section 414.
The accompanying schedule presents the expenditures incurred (and related awards received) by the Sonoma County Community
Development Commission (the Commission) that are reimbursable under federal programs of federal agencies providing financial
assistance awards. For the purpose of this schedule, only the portion of the program expenditures reimbursable with such federal
funds is reported in the accompanying schedule. Program expenditures in excess of the maximum federal reimbursement
authorized or the portion of the program expenditures that were funded with local or other nonfederal funds are excluded from the
accompanying schedule. This schedule also only includes the amounts expended by the Commission, none of the amount
expended, if any, by the blend or discretely present component units have been included.
The expenditures included in the accompanying schedule were reported on the accrual basis of accounting. Expenditures are
recognized in the accounting period in which the related liability is incurred. Expenditures reported included any property or
equipment acquisitions incurred under the federal program. Therefore, some amounts presented in this schedule may differ from
amounts presented in, or used in the preparation of the basic financial statements.
Title: Basis of Accounting
Accounting Policies: The accompanying schedule presents the expenditures incurred (and related awards received) by the Sonoma County Community
Development Commission (the Commission) that are reimbursable under federal programs of federal agencies providing financial
assistance awards. For the purpose of this schedule, only the portion of the program expenditures reimbursable with such federal
funds is reported in the accompanying schedule. Program expenditures in excess of the maximum federal reimbursement
authorized or the portion of the program expenditures that were funded with local or other nonfederal funds are excluded from the
accompanying schedule. This schedule also only includes the amounts expended by the Commission, none of the amount
expended, if any, by the blend or discretely present component units have been included.
The expenditures included in the accompanying schedule were reported on the accrual basis of accounting. Expenditures are
recognized in the accounting period in which the related liability is incurred. Expenditures reported included any property or
equipment acquisitions incurred under the federal program. Therefore, some amounts presented in this schedule may differ from
amounts presented in, or used in the preparation of the basic financial statements.
Development Commission (the Commission) that are reimbursable under federal programs of federal agencies providing financial
assistance awards. For the purpose of this schedule, only the portion of the program expenditures reimbursable with such federal
funds is reported in the accompanying schedule. Program expenditures in excess of the maximum federal reimbursement
authorized or the portion of the program expenditures that were funded with local or other nonfederal funds are excluded from the
accompanying schedule. This schedule also only includes the amounts expended by the Commission, none of the amount
expended, if any, by the blend or discretely present component units have been included.
De Minimis Rate Used: N
Rate Explanation: The Commission has not elected to use the 10% de minimis indirect cost rate as allowed in the Uniform Guidance, section 414.
The expenditures included in the accompanying schedule were reported on the accrual basis of accounting. Expenditures are
recognized in the accounting period in which the related liability is incurred. Expenditures reported included any property or
equipment acquisitions incurred under the federal program. Therefore, some amounts presented in this schedule may differ from
amounts presented in, or used in the preparation of the basic financial statements.
Title: 10% De Minimis Indirect Cost Rate
Accounting Policies: The accompanying schedule presents the expenditures incurred (and related awards received) by the Sonoma County Community
Development Commission (the Commission) that are reimbursable under federal programs of federal agencies providing financial
assistance awards. For the purpose of this schedule, only the portion of the program expenditures reimbursable with such federal
funds is reported in the accompanying schedule. Program expenditures in excess of the maximum federal reimbursement
authorized or the portion of the program expenditures that were funded with local or other nonfederal funds are excluded from the
accompanying schedule. This schedule also only includes the amounts expended by the Commission, none of the amount
expended, if any, by the blend or discretely present component units have been included.
The expenditures included in the accompanying schedule were reported on the accrual basis of accounting. Expenditures are
recognized in the accounting period in which the related liability is incurred. Expenditures reported included any property or
equipment acquisitions incurred under the federal program. Therefore, some amounts presented in this schedule may differ from
amounts presented in, or used in the preparation of the basic financial statements.
Development Commission (the Commission) that are reimbursable under federal programs of federal agencies providing financial
assistance awards. For the purpose of this schedule, only the portion of the program expenditures reimbursable with such federal
funds is reported in the accompanying schedule. Program expenditures in excess of the maximum federal reimbursement
authorized or the portion of the program expenditures that were funded with local or other nonfederal funds are excluded from the
accompanying schedule. This schedule also only includes the amounts expended by the Commission, none of the amount
expended, if any, by the blend or discretely present component units have been included.
De Minimis Rate Used: N
Rate Explanation: The Commission has not elected to use the 10% de minimis indirect cost rate as allowed in the Uniform Guidance, section 414.
The Commission has not elected to use the 10% de minimis indirect cost rate as allowed in the Uniform Guidance, section 414.
Title: Subreceiptients
Accounting Policies: The accompanying schedule presents the expenditures incurred (and related awards received) by the Sonoma County Community
Development Commission (the Commission) that are reimbursable under federal programs of federal agencies providing financial
assistance awards. For the purpose of this schedule, only the portion of the program expenditures reimbursable with such federal
funds is reported in the accompanying schedule. Program expenditures in excess of the maximum federal reimbursement
authorized or the portion of the program expenditures that were funded with local or other nonfederal funds are excluded from the
accompanying schedule. This schedule also only includes the amounts expended by the Commission, none of the amount
expended, if any, by the blend or discretely present component units have been included.
The expenditures included in the accompanying schedule were reported on the accrual basis of accounting. Expenditures are
recognized in the accounting period in which the related liability is incurred. Expenditures reported included any property or
equipment acquisitions incurred under the federal program. Therefore, some amounts presented in this schedule may differ from
amounts presented in, or used in the preparation of the basic financial statements.
Development Commission (the Commission) that are reimbursable under federal programs of federal agencies providing financial
assistance awards. For the purpose of this schedule, only the portion of the program expenditures reimbursable with such federal
funds is reported in the accompanying schedule. Program expenditures in excess of the maximum federal reimbursement
authorized or the portion of the program expenditures that were funded with local or other nonfederal funds are excluded from the
accompanying schedule. This schedule also only includes the amounts expended by the Commission, none of the amount
expended, if any, by the blend or discretely present component units have been included.
De Minimis Rate Used: N
Rate Explanation: The Commission has not elected to use the 10% de minimis indirect cost rate as allowed in the Uniform Guidance, section 414.
See the Notes to the SEFA for chart/table