Notes to SEFA
The accompanying schedule of expenditures of federal awards includes the federal grant activity of the District Attorney of the Thirty-Second Judicial District and 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). Because the Schedule presents only a selected portion of the operations, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the District Attorney of the Thirty-Second Judicial District.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursement.
The Uniform Guidance defines a major program based on the total federal awards expended during the year.
The Assistance Listing numbers included in this report were determined based on the program name, review of grant contract information, and the information at sam.gov.
The District Attorney did not elect to use the 10% de minimis indirect cost rate as allowed in the Uniform Guidance, Section 414.
There were no awards passed through to subrecipients.