Audit 352922

Accounting Policies: NOTE A – BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES The schedule of expenditures of federal awards includes the federal grant activity of Western States Air Resources Council 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 (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards . Western States Air Resources Council has elected not to use the de minimis indirect cost rate. Instead, the Department of Interior has assigned an allowable indirect rate to be applied to direct costs, with certain stipulated exceptions, for its federal contracts. De Minimis Rate Used: N Rate Explanation: Western States Air Resources Council has elected not to use the de minimis indirect cost rate. Instead, the Department of Interior has assigned an allowable indirect rate to be applied to direct costs, with certain stipulated exceptions, for its federal contracts.