Notes to SEFA
Title: NOTE A
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
De Minimis Rate Used: N
Rate Explanation: N/A
BASIS OF PRESENTATION - The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Delta County
Fire Protection District #4 under programs of the federal government for the year ended December 31, 2023. 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 Delta County Fire Protection District #4, it is not intended to and
does not present the financial position, changes in net assets, or cash flows of Delta County Fire Protection District #4.
Title: NOTE B
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
De Minimis Rate Used: N
Rate Explanation: N/A
SUMMARY OF SIGNIFICANT 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
Title: NOTE C
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
De Minimis Rate Used: N
Rate Explanation: N/A
DE MINIMUS INDIRECT COST RATE - Delta County Fire Protection District #4 has elected not to use the 10% de minimus indirect cost rate allowed under the Uniform
Guidance.
Title: NOTE D
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
De Minimis Rate Used: N
Rate Explanation: N/A
SUBRECIPIENTS - Delta County Fire Protection District #4 had no awards passed through to sub recipients for the year ending December 31, 2023.