Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal activity of the Placer County Air Pollution Control District (District) under programs of the federal government for the two fiscal years ended June 30, 2025. 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). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position and changes in net position of the District.
Expenditures reported on the Schedule are reported on the modified accrual basis of accounting for governmental funds. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Federal award revenues are reported principally in the District’s financial statements as program revenues in the governmental activities.
The Assistance Listing Numbers included in this report were determined based on the program name, review of 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 shows, if available, the identifying number assigned by the pass-through entity. When no identifying number is shown, the District has determined that no identifying number is assigned for the program, or the District was unable to obtain an identifying number from the pass-through entity.
The District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The following table summarizes the expenditures of federal awards for each fiscal year with the total agreeing to the Schedule: