Notes to SEFA
The Schedule of Expenditures of Federal Awards includes the federal grant activity of the State of New Mexico, Second Judicial District Court (Court). It is presented 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).
The federal granting agency is responsible for providing the Court with the Assistance Listing Number for each grant or contract. In cases where the federal granting agency did not provide the Assistance Listing Number to the Court, other identifying numbers are presented on the schedule of expenditures of federal awards. In cases where the federal granting agency did not provide this number to the Court and it was not otherwise determinable, it is noted as “not available” on the schedule of expenditures of federal and other awards.
The following is a reconciliation of the expenditures reported on the Schedule of Expenditures of Federal Awards to the expenditures reported in the financial statements for the Court:
There are no sub-recipients of federal funds as of and for the year ended June 30, 2025.
The Court has not elected to use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance.
The Court did not expend any federal awards related to loans or loan guarantees for the year ended June 30, 2025.