Title: LOANS AND LOAN GUARANTEES
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal spending of the District Attorney of the First Judicial District (the District Attorney) and is presented on the modified accrual
basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in,
or used in the preparation of, the financial statements. Because the schedule presents only a selected portion of the operations of the District Attorney, it is not intended to and does not represent the financial position of the
District Attorney.
De Minimis Rate Used: N
Rate Explanation: The Uniform Guidance allows an organization to elect a 10% de minimums indirect cost rate. For the year ended December 31, 2023, the District Attorney did not elect to use this rate.
The District Attorney did not expend federal awards related to loans or loan guarantees during the year ended December 31, 2023.
Title: SUB‐RECIPIENTS
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal spending of the District Attorney of the First Judicial District (the District Attorney) and is presented on the modified accrual
basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in,
or used in the preparation of, the financial statements. Because the schedule presents only a selected portion of the operations of the District Attorney, it is not intended to and does not represent the financial position of the
District Attorney.
De Minimis Rate Used: N
Rate Explanation: The Uniform Guidance allows an organization to elect a 10% de minimums indirect cost rate. For the year ended December 31, 2023, the District Attorney did not elect to use this rate.
During the year ended December 31, 2023, the District Attorney had no sub‐recipients.
Title: NONCASH ASSISTANCE AND OTHER
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal spending of the District Attorney of the First Judicial District (the District Attorney) and is presented on the modified accrual
basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in,
or used in the preparation of, the financial statements. Because the schedule presents only a selected portion of the operations of the District Attorney, it is not intended to and does not represent the financial position of the
District Attorney.
De Minimis Rate Used: N
Rate Explanation: The Uniform Guidance allows an organization to elect a 10% de minimums indirect cost rate. For the year ended December 31, 2023, the District Attorney did not elect to use this rate.
The District Attorney did not receive any noncash assistance or federally funded insurance during the year ended December 31, 2023.
Title: CONTINGENCIES
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal spending of the District Attorney of the First Judicial District (the District Attorney) and is presented on the modified accrual
basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in,
or used in the preparation of, the financial statements. Because the schedule presents only a selected portion of the operations of the District Attorney, it is not intended to and does not represent the financial position of the
District Attorney.
De Minimis Rate Used: N
Rate Explanation: The Uniform Guidance allows an organization to elect a 10% de minimums indirect cost rate. For the year ended December 31, 2023, the District Attorney did not elect to use this rate.
Grant monies received and disbursed by the District Attorneys are for specific purposes and are subject to review by the grantor agencies. Such audits may result in requests for reimbursement due to disallowed expenditures. Based upon experience, the District Attorney does not believe that such disallowance, if any, would have a material effect on the financial position of the District Attorney.
Title: FEDERAL PASS-THROUGH FUNDS
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal spending of the District Attorney of the First Judicial District (the District Attorney) and is presented on the modified accrual
basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in,
or used in the preparation of, the financial statements. Because the schedule presents only a selected portion of the operations of the District Attorney, it is not intended to and does not represent the financial position of the
District Attorney.
De Minimis Rate Used: N
Rate Explanation: The Uniform Guidance allows an organization to elect a 10% de minimums indirect cost rate. For the year ended December 31, 2023, the District Attorney did not elect to use this rate.
The District Attorney is also the sub‐recipient of federal funds that have been subjected to testing and are reported as expenditures and listed as federal pass‐through funds. Federal awards other than those indicated as passthrough are considered to be direct.