Title: General
Accounting Policies: Basis of Accounting - Funds received under the various grant programs have been recorded within the
general fund and the special revenue fund of the District. The accompanying SEFA is presented using
the modified accrual basis of accounting for expenditures that are accounted for in the general fund and
the special revenue fund, which are both governmental funds, as described in Note l of the District's
basic financial statements.
Relationship to Financial Statements - Federal award expenditures reported in the accompanying
SEFA agree, or can be reconciled, in all material respects, to amounts reported in the District's basic
financial statements.
Assistance Listing - The Assistance Listing numbers included in the accompanying SEFA were
determined based on the program name, review of grant or contract information, and the Office of
Management and Budget’s Compliance Supplement.
De Minimis Rate Used: N
Rate Explanation: The District has elected not to use the 10-percent de minimis indirect cost rate allowed under the
Uniform Guidance.
The accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all
federal award programs of the Bay Area Air Quality Management District (the District) for the year
ended June 30, 2023. The District’s reporting entity is defined in Note l of the District’s basic financial
statements. Expenditures of federal awards received directly from federal agencies, as well as
expenditures of federal awards passed through other governmental agencies, are included in the SEFA.
Title: Summary of Significant Accounting Policies
Accounting Policies: Basis of Accounting - Funds received under the various grant programs have been recorded within the
general fund and the special revenue fund of the District. The accompanying SEFA is presented using
the modified accrual basis of accounting for expenditures that are accounted for in the general fund and
the special revenue fund, which are both governmental funds, as described in Note l of the District's
basic financial statements.
Relationship to Financial Statements - Federal award expenditures reported in the accompanying
SEFA agree, or can be reconciled, in all material respects, to amounts reported in the District's basic
financial statements.
Assistance Listing - The Assistance Listing numbers included in the accompanying SEFA were
determined based on the program name, review of grant or contract information, and the Office of
Management and Budget’s Compliance Supplement.
De Minimis Rate Used: N
Rate Explanation: The District has elected not to use the 10-percent de minimis indirect cost rate allowed under the
Uniform Guidance.
Basis of Accounting - Funds received under the various grant programs have been recorded within the
general fund and the special revenue fund of the District. The accompanying SEFA is presented using
the modified accrual basis of accounting for expenditures that are accounted for in the general fund and
the special revenue fund, which are both governmental funds, as described in Note l of the District's
basic financial statements.
Relationship to Financial Statements - Federal award expenditures reported in the accompanying
SEFA agree, or can be reconciled, in all material respects, to amounts reported in the District's basic
financial statements.
Assistance Listing - The Assistance Listing numbers included in the accompanying SEFA were
determined based on the program name, review of grant or contract information, and the Office of
Management and Budget’s Compliance Supplement.
Title: Pass-through Entities’ Identifying Numbers
Accounting Policies: Basis of Accounting - Funds received under the various grant programs have been recorded within the
general fund and the special revenue fund of the District. The accompanying SEFA is presented using
the modified accrual basis of accounting for expenditures that are accounted for in the general fund and
the special revenue fund, which are both governmental funds, as described in Note l of the District's
basic financial statements.
Relationship to Financial Statements - Federal award expenditures reported in the accompanying
SEFA agree, or can be reconciled, in all material respects, to amounts reported in the District's basic
financial statements.
Assistance Listing - The Assistance Listing numbers included in the accompanying SEFA were
determined based on the program name, review of grant or contract information, and the Office of
Management and Budget’s Compliance Supplement.
De Minimis Rate Used: N
Rate Explanation: The District has elected not to use the 10-percent de minimis indirect cost rate allowed under the
Uniform Guidance.
When federal awards are received from a pass-through entity, the SEFA indicates, if assigned, the
identifying grant or contract number that has been assigned by the pass-through entity.
Title: Indirect Cost Rate
Accounting Policies: Basis of Accounting - Funds received under the various grant programs have been recorded within the
general fund and the special revenue fund of the District. The accompanying SEFA is presented using
the modified accrual basis of accounting for expenditures that are accounted for in the general fund and
the special revenue fund, which are both governmental funds, as described in Note l of the District's
basic financial statements.
Relationship to Financial Statements - Federal award expenditures reported in the accompanying
SEFA agree, or can be reconciled, in all material respects, to amounts reported in the District's basic
financial statements.
Assistance Listing - The Assistance Listing numbers included in the accompanying SEFA were
determined based on the program name, review of grant or contract information, and the Office of
Management and Budget’s Compliance Supplement.
De Minimis Rate Used: N
Rate Explanation: The District has elected not to use the 10-percent de minimis indirect cost rate allowed under the
Uniform Guidance.
The District has elected not to use the 10-percent de minimis indirect cost rate allowed under the
Uniform Guidance.