Notes to SEFA
The accompanying schedule of expenditures of federal and state awards (the Schedule) includes the federal and state grant activity of the Northern California Indian Development Council, Inc. (NCIDC) presented on the accrual basis of accounting. The information in this schedule is presented in accordance with audit 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the NCIDC’s basic financial statements.
a) Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the OMB Compliance Supplement, wherein certain types of expenditures are not allowable or are limited as to reimbursement. b) The accompanying schedule presents the activity of all federal financial assistance programs of NCIDC. Federal financial assistance received directly from federal agencies, as well as federal financial assistance passed through the State of California and County of Humboldt, California are also included in the schedule. c) The Federal Assistance Listing Numbers included in the accompanying Schedule were determined based upon program name, review of grant contract information, and the Office of Management and Budget’s Federal Assistance Listing.
NCIDC has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.