FAC Explorer

Audit 351812

FY End
2024-06-30
Total Expended
$2.57M
Findings
0
Programs
2
Organization: Kern Council of Governments (CA)
Year: 2024 Accepted: 2025-03-31
Auditor: Brown Armstrong Accountancy Corporation

Organization Exclusion Status:

Findings

No findings recorded

Programs

ALN Program Spent Major Findings
20.205 Highway Planning and Construction $1.88M Yes 0
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $457,816 - 0

Contacts

Name Title Type
T1Y6YMBTGKP4 Sarah Plank Auditee
6616352922 Neeraj Datta Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 – GENERAL Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal award programs of the Kern Council of Governments (Council). The Council’s reporting entity is defined in Note 1 of the Council’s basic financial statements. All federal awards received directly from federal agencies as well as federal awards passed through from other government agencies are included on the Schedule of Expenditures of Federal Awards. De Minimis Rate Used: N Rate Explanation: The Council has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal award programs of the Kern Council of Governments (Council). The Council’s reporting entity is defined in Note 1 of the Council’s basic financial statements. All federal awards received directly from federal agencies as well as federal awards passed through from other government agencies are included on the Schedule of Expenditures of Federal Awards.
Title: NOTE 2 – BASIS OF ACCOUNTING Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal award programs of the Kern Council of Governments (Council). The Council’s reporting entity is defined in Note 1 of the Council’s basic financial statements. All federal awards received directly from federal agencies as well as federal awards passed through from other government agencies are included on the Schedule of Expenditures of Federal Awards. De Minimis Rate Used: N Rate Explanation: The Council has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The Schedule of Expenditures of Federal Awards reports expenditures on the modified accrual basis of accounting. Accordingly, expenditures represent amounts incurred during the fiscal year, which meet federal grant eligibility requirements.
Title: NOTE 2 – BASIS OF ACCOUNTING Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal award programs of the Kern Council of Governments (Council). The Council’s reporting entity is defined in Note 1 of the Council’s basic financial statements. All federal awards received directly from federal agencies as well as federal awards passed through from other government agencies are included on the Schedule of Expenditures of Federal Awards. De Minimis Rate Used: N Rate Explanation: The Council has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The Council has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.