Notes to SEFA
The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Pinoleville Pomo Nation Governmental Services Department and is presented on the modified 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).
Expenditures reported on the schedule are reported on the modified accrual basis of accounting. 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. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements.
The program titles and assistance listing numbers were obtained from the federal or pass-through grantor or the 2024 assistance listing.
The Department did not provide federal awards to subrecipients during the year ended December 31, 2024.
The Department has elected not to use the 10-percent de minimus indirect cost rate allowed under the Uniform Guidance.