Notes to SEFA
Title: 1
Accounting Policies: The Schedule of Expenditures of Federal Awards is presented on the accrual basis of accounting. This is the same method of accounting as was used in the preparation of the District’s basic financial statements.
De Minimis Rate Used: N
Rate Explanation: Costs are direct costs to vendors or based on the employees time spent on the project.
The Schedule of Expenditures of Federal Awards presents the activities of federal award programs expended by Delta Diablo (the “District”). The District’s reporting entity is defined in Note 1 to the financial statements.
Title: 2
Accounting Policies: The Schedule of Expenditures of Federal Awards is presented on the accrual basis of accounting. This is the same method of accounting as was used in the preparation of the District’s basic financial statements.
De Minimis Rate Used: N
Rate Explanation: Costs are direct costs to vendors or based on the employees time spent on the project.
The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the District under programs of the federal government for the year ended June 30, 2020. 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 District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the District.
Title: 4
Accounting Policies: The Schedule of Expenditures of Federal Awards is presented on the accrual basis of accounting. This is the same method of accounting as was used in the preparation of the District’s basic financial statements.
De Minimis Rate Used: N
Rate Explanation: Costs are direct costs to vendors or based on the employees time spent on the project.
The District did not pass-through any federal awards to subrecipients during the fiscal year ended June 30, 2020.
Title: 5
Accounting Policies: The Schedule of Expenditures of Federal Awards is presented on the accrual basis of accounting. This is the same method of accounting as was used in the preparation of the District’s basic financial statements.
De Minimis Rate Used: N
Rate Explanation: Costs are direct costs to vendors or based on the employees time spent on the project.
The total approved funding for this project was $2,185,331, and costs were shared between the District and Federal funds. The Federal share of the project was initially $487,652, however costs increased for materials, supplies, and labor due to added project requirements. As a result, on July 14, 2022, the Federal share increased to $1,638,998. Upon approval of the increase in Federal reimbursements, the District evaluated all payments related to this project and determined that expenditures of $981,480 were incurred during fiscal year 2019/20.