Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Eighth Judicial District Court, a discretely presented component unit of Clark County, Nevada (the Court) under programs of the federal government for the year ended June 30, 2025. The information 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). Because the Schedule presents only a selected portion of the operations of the Court, it is not intended to and does not present the financial position, changes in net position/fund balance, or cash flows of the Court.
Expenditures reported in the Schedule are reported on the modified accrual basis of accounting. When applicable, 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. No federal financial assistance has been provided to a subrecipient.
The Court has not elected to use the 10% de minimis cost rate.
During the year ended June 30, 2025, expenditures totaling $1,570,436 were received from the State of Nevada Division of Public and Behavioral Health. The grant agreements were a mixture of both federal (Federal Financial Assistance Listing) and state awards. The Division of Public and Behavioral Health provided the Court with the amount of federal funds included. Therefore, only the federal amounts have been included in the accompanying schedules of expenditures of federal awards.