Notes to SEFA
The accompanying schedule of expenditures of federal awards includes the federal grant activity for North Central Planning and Development District, Inc. under programs of the federal government for the year ended September 30, 2025. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Because the Schedule presnets only a selected portion of the operations of North Central Planning and Development District, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of North Central Planning and Development District, Inc.
Expenditures reported on the schedule of expenditures of federal awards are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained 2 CFR Part 200 cost principles, Cost Principles for Non-Profit Organizations, or the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through grantor identifying numbers are presented where available.
North Central Planning and Development District, Inc. utilizes a fixed indirect cost rate as defined by 2 CFR Part 200, Appendix IV.
See the Notes to the SEFA for chart/table
See the Notes to the SEFA for chart/table