Notes to SEFA
Accounting Policies: The Mojave Desert Air Quality Management District (District) include expenditures in its Schedule of Expenditures of Federal Awards (SEFA Schedule) for federal awards received indirectly by the District from a nonfederal agency, State of California – California Air Resources Board. Only the portion of program expenditures reimbursable with such federal funds is reported in the accompanying schedule. Program expenditures in excess of the maximum federal reimbursement authorized or the portion of the program expenditures that was funded with other state, local, or other nonfederal funds are excluded from the accompanying SEFA schedule.
De Minimis Rate Used: N
Rate Explanation: The District has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.