Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) presents the activity of all federal financial assistance provided to Linden-Peters Rural County Fire Protection District (the District) under programs of the Federal Government for the year ended June 30, 2023. 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 financial statements of the District. The District’s reporting entity is defined in Note A of the District’s financial statements.
Expenditures reported on the Schedule are reported using the accrual basis of accounting, which is described in Note A of the District’s financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Federal expenses materially agree to or can be reconciled with the amounts reported in the District’s basic financial statements.
Amounts reported in the Schedule agree to or can be reconciled with the amounts reported in the related federal financial reports.
The District elected not to use the 10% de minimus indirect cost rate, and did not charge indirect costs to federal grants during the year ended June 30, 2023.
There were no subrecipients of the District’s federal programs during the year ended June 30, 2023.