Notes to SEFA
The Schedule of Expenditures of Federal Awards represent amounts expended from federal programs during the year ended December 31, 2025 based on the accrual basis of accounting. The information in the schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) 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 North Dakota Rural Water Systems Association and Subsidiary, it is not intended to and does not present the financial positions, changes in net position, or cash flows of North Dakota Rural Water Systems Association and Subsidiary. The amounts reported on the schedule have been reconciled to and are in agreement with amounts recorded in the accounting records from which the consolidated financial statements have been reported.
The Association received money passed through from multiple grantor agencies. There were no pass-through numbers identified with these grants identified above.