Title: Summary of Significant Accounting Policies
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, and California Air Pollution Control Officers Association. 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.
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, and California Air
Pollution Control Officers Association. 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.
Title: Basis of Accounting
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, and California Air Pollution Control Officers Association. 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.
The accompanying SEFA Schedule has been presented on the accrual basis of accounting. Expenditures
are recorded, accordingly, when incurred rather than when paid.
Expenditures reported on the SEFA Schedule are recognized following the cost principles contained in 2
CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for
Federal Awards (Uniform Guidance).
Title: Relationship to Annual Financial Report
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, and California Air Pollution Control Officers Association. 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.
Amounts reported in the accompanying SEFA Schedule agree to amounts reported within the District’s
Annual Financial Report.
Title: Relationship to Federal Financial Report
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, and California Air Pollution Control Officers Association. 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.
Amounts reported in the accompanying SEFA Schedule agree with amounts reported within federal
financial reports.
Title: Contingencies
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, and California Air Pollution Control Officers Association. 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.
Under the terms of federal grants, additional audits may be requested by the grantor agencies and certain
costs may be questioned as not being appropriate expenditures under terms of the grants. Such audits
could lead to a request for reimbursement to grantor agencies.
Title: Indirect Cost Rate
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, and California Air Pollution Control Officers Association. 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.
The District has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform
Guidance.