Notes to SEFA
The accompanying schedule of expenditures of federal awards (the “Schedule”) presents the federal financial assistance programs of the Tribal Programs Office (the “Office”) of the Santo Domingo Pueblo (the “Pueblo”). The reporting entity is defined in Note 1 to the Offices’s financial statements. All federal financial assistance received directly from federal agencies, as well as federal financial assistance passed through other government agencies, is included on the Schedule. 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 Pueblo, it is not intended to and does not present the financial position, and changes in net position, or cash flows of the Pueblo.
The accompanying Schedule is presented using the modified accrual basis of accounting, which is described in Note 1 to the Office’s basic financial statements. Pass-through entity identifying numbers are presented where applicable.
The federal granting agency is responsible for providing the Office with the Assistance Listing Number for each grant or contract. In cases where the federal granting agency did not provide the Assistance Listing Number to the Office, other identifying numbers are presented on the Schedule. For pass-through awards, the pass-through granting agency is responsible for providing the Office with pass-through grantor numbers. In cases where the pass-through granting agency did not provide this number to the Office and it was not otherwise determinable, it is noted as “not available” on the Schedule.
The Office has a negotiated indirect cost rate and, therefore, has elected not to use the 10% de minimis indirect cost rate.
The following is a reconciliation of the expenditures reported on the schedule of expenditures of federal awards to the expenditures reported in the governmental fund financial statements: Total federal expenditures reported on the schedule of expenditures of federal awards - $21,435,012; Total expenditures funded through nonfederal sources - $13,551,361; Total expenditures reported in the grants and contracts fund - $34,986,373.