Notes to SEFA
Title: 1. BASIS OF PRESENTATION
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of
the Group 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.
De Minimis Rate Used: Y
Rate Explanation: Califa has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of
the Group 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: 2. DESCRIPTION OF MAJOR PROGRAMS
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of
the Group 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.
De Minimis Rate Used: Y
Rate Explanation: Califa has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
As authorized by the Library Services and Technology Act; Museum and Library Services Act of 1996,
Title II, Public Law 104-208, to consolidate Federal library services programs; to stimulate excellence
and promote access to learning and information resources in all types of libraries for individuals of all
ages; to promote library services that provide all users access to information through State, regional, and
international electronic networks; to provide linkages among and between libraries; and to promote
targeted library services to people of diverse geographic, cultural, and socioeconomic backgrounds, to
individuals with disabilities, and to people with limited functional literacy or information skills.
Title: 3. INDIRECT COST ELECTION
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of
the Group 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.
De Minimis Rate Used: Y
Rate Explanation: Califa has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
Califa has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.