Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all federal award programs of the First 5 Sonoma County Commission (the Commission). Federal awards received directly from federal agencies, as well as federal awards passed through other government agencies are included in the schedule. The information in this SEFA 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).
Amounts reported in the accompanying schedule agree with the amounts reported in the related periodic federal financial reports.
The Assistance Listing numbers included in the accompanying Schedule of Expenditures of Federal Awards were determined based on the program name, review of the grant or contract information and the Office of Management and Budget’s Catalog of Federal Domestic Assistance.
When Federal awards were received from a pass-through entity, the Schedule of Expenditures of Federal Awards show, if available, the identifying number assigned by the pass-through entity. When no identifying number is shown, the Commission has either determined that no identifying number is assigned for the program, or the Commission was unable to obtain an identifying number from the pass-through entity.