Notes to SEFA
The accompanying schedule of expenditures of federal awards presents the activity or expenditure of all federal awards programs of Lander County, Nevada (the County) for the year ended June 30, 2025. The County’s reporting entity is defined in Note 1 of the basic financial statements. All expenditure of federal awards received directly from federal agencies as well as federal awards passed through other government agencies are included in the schedule.
This accompanying schedule of expenditures of federal awards has been prepared on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
Please see table on page 153 of financial statement package
The County did not elect to use the 10% de minimis indirect cost rate for fiscal year 2025.
The County did not have any federal loans for fiscal year 2025.
The County had no subrecipients for fiscal year 2025.