Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal financial assistance programs of California District Attorney Association (the "Association"). All expenditures of federal financial assistance received are included in the schedule.
The accompanying Schedule of Expenditures of Federal Awards of the Association is presented on the accrual basis of accounting. 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).
The Association has received federal grants for specific purposes that are subject to review and audit by the Federal Government. Although such audits could result in expenditure disallowances under grant terms, any required reimbursements are not expected to be material.
The Uniform Guidance requires that all indirect costs be charged through the use of an approved indirect cost rate. The Association's federally approved indirect cost reimbursement rate for the year ended June 30, 2025, was 27.01%.