Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Coconino County (County) under programs of the federal government for the year ended June 30, 2025. The information in this Schedule is presented in accordance with the requirements of 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
Expenditures reported on the Schedule are reported on the modified accrual basis of accounting, which is described in Note 1 to the County’s basic financial statements for the year ended June 30, 2025. Such expenditures are recognized following the cost principles contained in the Uniform Guidance for all awards. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements.
The program titles and Federal Assistance Listings numbers were obtained from the federal or pass-through grantor or the 2025 Federal Assistance Listings. When no Federal Assistance Listings number has been assigned to a program, the 2-digit federal agency identifier and the word “unknown” ere used.
The County elected to use the 15 percent de minimus indirect cost rate as covered in 2 CFR 200.414.