Notes to SEFA
Title: Note A - Basis of Presentation
Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The Organization has not elected to use the ten (10) percent de minimis indirect cost rate allowed under the
Uniform Guidance.
The accompanying schedule of expenditures of federal awards includes the federal award activity of Eastern
Nevada Landscape Coalition, 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 Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal
Awards (Uniform Guidance). Because the Schedule presents only a portion of the operations of Eastern Nevada
Landscape Coalition, it is not intended to and does not present the financial position, changes in net assets, or
cash flows of the Organization.
Title: Note B - Summary of Significant Accounting Policies
Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The Organization has not elected to use the ten (10) percent de minimis indirect cost rate allowed under the
Uniform Guidance.
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: Indirect Cost Rate
Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The Organization has not elected to use the ten (10) percent de minimis indirect cost rate allowed under the
Uniform Guidance.
The Organization has not elected to use the ten (10) percent de minimis indirect cost rate allowed under the
Uniform Guidance.
Title: Subrecipients
Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The Organization has not elected to use the ten (10) percent de minimis indirect cost rate allowed under the
Uniform Guidance.
No federal funds received during the year were passed through to subrecipients during the year.