Notes to SEFA
Accounting Policies: NOTE A- BASIS OF PRESENTATION The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal financial assistance programs of California State Sheriffs' Association (the "Organization"). All expenditures of federal financial assistance received are included in the schedule. Note B- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accompanying Schedule of Expenditures of Federal Awards of the Organization 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 Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). NOTE C- CLAIMS The Organization has received federal grants for specific purposes that are subject to review and audit by the Federal Government. Although such audits could result in expenditure disallowances under grant terms, any required reimbursements are not expected to be material. NOTE D- INDIRECT COST REIMBURSMENTS The Uniform Guidance requires that all indirect costs be charged through the use of an approved indirect cost rate. When no indirect cost rate has been approved, the Uniform Guidance allows for a one-time election to use a 10% de minimus reimbursement rate. The Organization does not have an approved indirect cost rate and has yet to determine if it will elect the 10% de minimus reimbursement rate.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.