Notes to SEFA
Title: NOTE 1 – SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Accounting Policies: Federal and state awards expended are reported on the accrual basis of accounting in conformity with federally accepted accounting principles as described in the notes to the fincial statements.
De Minimis Rate Used: N
Rate Explanation: The District did not elect to use the 10% de minimis indirect cost rate. Federal financial assistance passed through to other agencies is included in the schedule if applicable.
The accompanying Schedule of expenditures of Federal Awards presents the activity of all Federal award programs Northern Sierra Air Quality Management District. The District’s reporting entity is defined in Note 1 to the basic financial statements. All financial assistance received directly from the Federal agencies as well as Federal financial assistance passed through other governmental agencies to the Organization is included in the accompanying schedule.