Notes to SEFA
Title: Subrecipients
Accounting Policies: The schedule of expenditures of federal awards includes the federal award activity of Rural Water District No. 13,
Jefferson County, Kansas (the District) under programs of the federal government for the year ended December
31, 2024. 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). Because the schedule presents only a selected portion of the operations
of the District, it is not intended to and does not present the statements of net position, changes in net position or
cash flows of the District.
Expenditures reported on the schedule are reported on the accrual basis of accounting, modified to include capital
asset purchases and to exclude depreciation expense. Such expenditures are recognized following the cost
principles contained in the Uniform Guidance, or other applicable regulatory guidance, wherein certain types of
expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the schedule
represent adjustments or credits made in the normal course of business to amounts reported as expenditures in
prior years.
De Minimis Rate Used: N
Rate Explanation: The District has not elected to use the 10% de minimis indirect cost rate provisioned by the Uniform Guidance
Section 414, for reporting costs charged to federal award programs.
The District did not provide any federally sourced funding or assistance to subrecipient organizations.