Notes to SEFA
Accounting Policies: Where Tioga County Soil & Water Conservation District (the District) receives funds from a government entity other than the federal government(pass-through),the funds are accumulated based upon the Assistance Listing(AL) number when advised by the pass through grantor. Identifying numbers, other than Assistance Listing numbers, which maybe assigned by pass through grantors, are included in the schedule of expenditures of federal awards (SEFA), when applicable. The accompanying SEFA 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) using the accrual basis of accounting as described in Note 2 in the Districts accompanying financial statements. Federal expenditures are recorded when an allowable cost is incurred under the applicable program and is due and payable.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate. Indirect costs are included in the reported expenditures to the extent such costs are included in the federal financial reports used as the source for the data presented. The District has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance