Notes to SEFA
Title: Diesel Emissions Reduction Act
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. Drive Clean Indiana, Inc. has elected to use the 10 percent de-minimus indirect cost rate as allowed under the Uniform Guidance.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
The Diesel Emissions Reduction Act (DERA) of 2010 authorized $100 million annually through Fiscal Year 2016 and modified provisions related to the program. DERA 2010 defined state to include the District of Columbia and the U.S. territories. The Act authorized EPA to offer rebates in addition to grants and loans to eligible entities, including any private individual or entity that owns a diesel vehicle or fleet. The distribution of funds was revised to provide not less than 95% of funds to projects using a certified engine configuration or verified technology and not more than 5% of funds for development and commercialization of emerging technologies. Under the Act, EPA was to develop a simplified application process to expedite provision of funds, taking into consideration special circumstances affecting small fleet owners. The Act expanded the priority given to applications that serve areas receiving a disproportionate quantity of air pollution from diesel fleets to include construction sites and schools in addition to truck stops, ports, rail yards, terminals, and distribution centers.
Title: Conservation Research and Development
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. Drive Clean Indiana, Inc. has elected to use the 10 percent de-minimus indirect cost rate as allowed under the Uniform Guidance.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
The goal of this program is to conduct a balanced, long-term research effort in Buildings Technologies, Vehicle Technologies, Solid State Lighting Technologies, Advanced Materials and Manufacturing Technologies, and Industrial Efficiency and Decarbonization. Grants and cooperative agreements will be offered on a competitive basis to develop and transfer various energy conservation technologies to the non-federal sector.