Notes to SEFA
The accompanying schedule of expenditures of federal awards (the schedule) includes the federal grant activity of Metropolitan Domestic Water Improvement District, (the District). The District's reporting entity is defined in Note 1 of the basic financial statements. All expenditure offederal awards received directly from federal agencies as well as federal awards passed through other government agencies are included in the schedule.
This accompanying schedule of expenditures of federal awards has been prepared 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).
There are no subrecipients.
District did not elect to use the 10 percent de minimis indirect cost rate for fiscal year 2025.
There are no outstanding balances for federal loan or loan guarantee programs at June 30, 2025.