Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Berks County Conservation District under programs of the federal government for the year ended December 31, 2024. 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 Requirement, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of operations of Berks County Conservation District it is not intended to and does not present the financial position, changes in net assets, or cash flows of Berks County Conservation District.
1. Expenditures reported on the Schedule are reported on the modified cash basis of accounting. Such expenditures are recognized using the principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. 2. Berks County Conservation District did not elect to use the 10-percent de minimus indirect cost rate as allowed under the Uniform Guidance.