Notes to SEFA
The accompanying schedule of expenditures of federal awards presents the activity of all federal financial assistance programs of the Twenty-Second Judicial District Court (the Court). The Court’s reporting entity is defined in Note 1 to the basic financial statements for the year ended December 31, 2024. All federal financial assistance received directly from federal agencies is included on the schedule, as well as federal assistance passed through other government agencies.
The accompanying schedule of expenditures of federal awards is presented using the modified accrual basis of accounting which is described in Note 1 to the Court’s basic financial statements for the year ended December 31, 2024.
The Court has not elected to use the 10% de minimis indirect cost rate as provided for in the Uniform Guidance.