Notes to SEFA
Title: Note A - Basis of Presentation
Accounting Policies: Basis of Presentation, Definition of a Major Program, Assistance Listing Numbers, and Indirect Cost Rate
De Minimis Rate Used: N
Rate Explanation: The District Attorney did not elect to use the 10% de minimis indirect cost rate as allowed in the Uniform Guidance, Section 414.
The accompanying schedule of expenditures of federal awards includes the federal grant activity of the District Attorney of the Thirty-Second Judicial District and is presented on the accrual basis of accounting. 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements.
Title: Note B - Definition of a Major Program
Accounting Policies: Basis of Presentation, Definition of a Major Program, Assistance Listing Numbers, and Indirect Cost Rate
De Minimis Rate Used: N
Rate Explanation: The District Attorney did not elect to use the 10% de minimis indirect cost rate as allowed in the Uniform Guidance, Section 414.
The Uniform Guidance defines a major program based on the total federal awards expended during the year.
Title: Note C - Assistance Listing Numbers
Accounting Policies: Basis of Presentation, Definition of a Major Program, Assistance Listing Numbers, and Indirect Cost Rate
De Minimis Rate Used: N
Rate Explanation: The District Attorney did not elect to use the 10% de minimis indirect cost rate as allowed in the Uniform Guidance, Section 414.
The Assistance Listing numbers included in this report were determined based on the program name, review of grant contract information, and the information at SAM.gov.
Title: Note D - Indirect Cost Rate
Accounting Policies: Basis of Presentation, Definition of a Major Program, Assistance Listing Numbers, and Indirect Cost Rate
De Minimis Rate Used: N
Rate Explanation: The District Attorney did not elect to use the 10% de minimis indirect cost rate as allowed in the Uniform Guidance, Section 414.
The District Attorney did not elect to use the 10% de minimis indirect cost rate as allowed in the Uniform Guidance, Section 414.