Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (the schedule) includes the federal award activity of the Fort Mojave Mesa Fire District under programs of the federal government for the year ended June 30, 2025. The information in the Schedule is presented in accordance with the audit 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). Because the Schedule presents only a selected portion of the operations of Fort Mojave Mesa Fire District, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Fort Mojave Mesa Fire District.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursement.
The Fort Mojave Mesa Fire District has not elected to use the 15% de minimis indirect cost rate allowed under the Uniform Guidance.