Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of the Northern California Indian Development Council, Inc. (NCIDC) presented on the accrual basis of accounting. The information in this schedule is presented in accordance with audit 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the NCIDC’s basic financial statements.
a) Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized in accordance with the cost principles contained in the Uniform Guidance and the terms and conditions of the respective federal awards, under which certain types of expenditures are not allowable or are limited as to reimbursement. b) The accompanying Schedule presents the activity of all federal financial assistance programs of NCIDC. Federal financial assistance received directly from federal agencies, as well as federal financial assistance passed through the State of California is included in the Schedule. c) The Federal Assistance Listing numbers included in the accompanying Schedule were determined based on program names, review of grant and contract information, and the applicable Federal Assistance Listings.
NCIDC has not elected to use the de minimis indirect cost rate of up to 15 percent of modified total direct costs as allowed under the Uniform Guidance.