Notes to SEFA
Title: BASIS OF PRESENTATION
Accounting Policies: Expenditures reported in the schedule are reported on the accrual basis of accounting.Such expenditures are recognized following the cost principles contained in Title 2 U.S.Code of Federal Regulations Part 200, Uniform Administrative Requirements, CostPrinciples, and Audit Requirements for Federal Awards, wherein certain types ofexpenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: Y
Rate Explanation: Alianza has elected the de minimus indirect cost rate of 10%.
The accompanying schedule of expenditures of federal awards (the Schedule)includes the federal awards activity of Alianza under programs of the federalgovernment for the year ended December 31, 2022. The information in this schedule ispresented in accordance with the requirements of Title 2 U.S. Code of FederalRegulations Part 200, Uniform Administrative Requirements, Cost Principles, and AuditRequirements for Federal Awards (Uniform Guidance). Because the schedule presentsonly a selected portion of the operations of Alianza, it is not intended to and does notpresent the financial position, changes in net assets, or cash flows of Alianza.