Notes to SEFA
The accompanying schedule of expenditures of federal awards includes the federal grant activity for East 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 presents only a selected portion of the operations of East Central Planning and Development District, Inc., it is not intended to adn does not present the financial position, changes in net assets, or cash flows of East 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 inTitle 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 limited as to reimbursement. Pass-through grantor identifying numbers are presented where available.
East 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
During the year, the District had reclassifications of federal expenditures previously reported on prior year schedules of expenditures of federal awards. These reclassifications have not been reflected on the September 30, 2025 schedule of expenditures of federal awards as no costs were expended in the current period: