Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all federal award programs of the Napa County Flood Control and Water Conservation District (the District). The District’s reporting entity is defined in Note 1 to the District’s basic financial statements. Expenditures of federal awards received directly from federal agencies, as well as expenditures of federal awards passed through other governmental agencies, are included in the SEFA.
The accompanying SEFA is presented using the accrual basis of accounting, which is described in Note 1 of the notes to the District’s basic financial statements.
Federal award expenditures reported in the accompanying SEFA agree, or can be reconciled, in all material respects, to amounts reported in the District’s basic financial statements.
The District has opted out of utilizing the 10% de minimis indirect cost rate.
The assistance listing numbers, included in the accompanying SEFA, were determined based on the program name, review of the grant, or contract information. Assistance listing numbers are maintained on SAM.gov.