Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (Schedule) presents the activity of all federal award programs of the Sacramento Area Sewer District (SacSewer). 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). SacSewer’s reporting entity is defined in Note 1 in the notes to SacSewer’s basic financial statements.
Expenditures of federal awards are reported in SacSewer’s basic financial statements as expenditures in the business-type activities. Federal award expenditures agree or can be reconciled with the amounts reported in SacSewer’s basic financial statements.
Federal awards may be granted directly to SacSewer by a federal granting agency or may be granted to other government agencies which pass-through federal awards to SacSewer. The Schedule includes both of these types of federal award programs when related expenditures are incurred.