Title: NOTE 1 – GENERAL
Accounting Policies: NOTE 1 – GENERAL
The accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all federal award programs
of the City of Mendota, California (the City). Federal awards received directly from federal agencies, as well as federal
awards passed through other government agencies are included in the schedule. The information in this SEFA 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).
NOTE 2 – BASIS OF ACCOUNTING
The accompanying SEFA is presented using the modified accrual basis of accounting except for programs recorded in the
City’s enterprise funds, which are presented using the accrual basis of accounting, which is described in Note 1 of the
City’s basic financial statements.
De Minimis Rate Used: N
Rate Explanation: NOTE 4 – INDIRECT COST RATE
The City has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all federal award programs
of the City of Mendota, California (the City). Federal awards received directly from federal agencies, as well as federal
awards passed through other government agencies are included in the schedule. The information in this SEFA 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).
Title: NOTE 2 – BASIS OF ACCOUNTING
Accounting Policies: NOTE 1 – GENERAL
The accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all federal award programs
of the City of Mendota, California (the City). Federal awards received directly from federal agencies, as well as federal
awards passed through other government agencies are included in the schedule. The information in this SEFA 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).
NOTE 2 – BASIS OF ACCOUNTING
The accompanying SEFA is presented using the modified accrual basis of accounting except for programs recorded in the
City’s enterprise funds, which are presented using the accrual basis of accounting, which is described in Note 1 of the
City’s basic financial statements.
De Minimis Rate Used: N
Rate Explanation: NOTE 4 – INDIRECT COST RATE
The City has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The accompanying SEFA is presented using the modified accrual basis of accounting except for programs recorded in the
City’s enterprise funds, which are presented using the accrual basis of accounting, which is described in Note 1 of the
City’s basic financial statements.
Title: NOTE 3 – RELATIONSHIP TO BASIC FINANCIAL STATEMENTS
Accounting Policies: NOTE 1 – GENERAL
The accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all federal award programs
of the City of Mendota, California (the City). Federal awards received directly from federal agencies, as well as federal
awards passed through other government agencies are included in the schedule. The information in this SEFA 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).
NOTE 2 – BASIS OF ACCOUNTING
The accompanying SEFA is presented using the modified accrual basis of accounting except for programs recorded in the
City’s enterprise funds, which are presented using the accrual basis of accounting, which is described in Note 1 of the
City’s basic financial statements.
De Minimis Rate Used: N
Rate Explanation: NOTE 4 – INDIRECT COST RATE
The City has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Federal award expenditures agree or can be reconciled with the amounts reported in the City’s basic financial statements.
Title: NOTE 4 – INDIRECT COST RATE
Accounting Policies: NOTE 1 – GENERAL
The accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all federal award programs
of the City of Mendota, California (the City). Federal awards received directly from federal agencies, as well as federal
awards passed through other government agencies are included in the schedule. The information in this SEFA 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).
NOTE 2 – BASIS OF ACCOUNTING
The accompanying SEFA is presented using the modified accrual basis of accounting except for programs recorded in the
City’s enterprise funds, which are presented using the accrual basis of accounting, which is described in Note 1 of the
City’s basic financial statements.
De Minimis Rate Used: N
Rate Explanation: NOTE 4 – INDIRECT COST RATE
The City has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The City has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: NOTE 5 – PASS-THROUGH ENTITIES’ IDENTIFYING NUMBER
Accounting Policies: NOTE 1 – GENERAL
The accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all federal award programs
of the City of Mendota, California (the City). Federal awards received directly from federal agencies, as well as federal
awards passed through other government agencies are included in the schedule. The information in this SEFA 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).
NOTE 2 – BASIS OF ACCOUNTING
The accompanying SEFA is presented using the modified accrual basis of accounting except for programs recorded in the
City’s enterprise funds, which are presented using the accrual basis of accounting, which is described in Note 1 of the
City’s basic financial statements.
De Minimis Rate Used: N
Rate Explanation: NOTE 4 – INDIRECT COST RATE
The City has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
When federal awards are received from a pass-through entity, the Schedule of Expenditures of Federal Awards shows, if
available, the identifying number assigned by the pass-through entity. When the City determined that no identifying
number was assigned for a program or the City was unable to obtain an identifying number from a pass-through entity,
the City indicated “--” as the pass-through identifying number.