Title: Basis of Presentation
Accounting Policies: Expenditures reported on the schedule of expenditures of federal awards are reported on the accrual basis of accounting. Such expenditures are recognized following te cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through grantor identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: South Delta Planning & Development District, Inc. utilizes a fixed indirect cost rate as defined by 2 CFR Part 200, Appendix IV.
The accompanying schedule of expenditures of federal awards includes the federal grant activity for South Delta Planning and Development District, Inc. under programs of the federal government for the year ended September 30, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Because the schedule presents only a selected portion of the operations of South Delta Planning and Development District, INc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of South Delta Planning and Development District, Inc.
Title: Summary of Significant Accounting Policies
Accounting Policies: Expenditures reported on the schedule of expenditures of federal awards are reported on the accrual basis of accounting. Such expenditures are recognized following te cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through grantor identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: South Delta Planning & Development District, Inc. utilizes a fixed indirect cost rate as defined by 2 CFR Part 200, Appendix IV.
Expenditures reported on the schedule of expenditrues of federal awards are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through granto identifying numbers are presented whre available.
Title: Calculation of EDA RLF Expenditures
Accounting Policies: Expenditures reported on the schedule of expenditures of federal awards are reported on the accrual basis of accounting. Such expenditures are recognized following te cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through grantor identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: South Delta Planning & Development District, Inc. utilizes a fixed indirect cost rate as defined by 2 CFR Part 200, Appendix IV.
Table
Title: Indirect Cost
Accounting Policies: Expenditures reported on the schedule of expenditures of federal awards are reported on the accrual basis of accounting. Such expenditures are recognized following te cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through grantor identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: South Delta Planning & Development District, Inc. utilizes a fixed indirect cost rate as defined by 2 CFR Part 200, Appendix IV.
South Delta Planning & Development District, Inc. utilizes a fixed indirect cost rate as defined by 2 CFR Part 200, Appendix IV.