Notes to SEFA
Title: Note 1 - Basis of Presentation
Accounting Policies: Expenditures reported in the accompanying Schedule are presented using the modified accrual basis of accounting for grants accounted for in governmental funds. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The District has elected not to use the 10-percent de minimis indirect cost rate allowed under the UniformGuidance Section 2 CFR 200.414.
The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal award activity of the San Diego County Air Pollution Control District (the District) under programs of the federal government for the year ended June 30, 2022. The information in the 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 of the District, it is not intended to and does not, present the financial position of the District. Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
Title: Note 3 - Assistance Listing Numbers (ALN)
Accounting Policies: Expenditures reported in the accompanying Schedule are presented using the modified accrual basis of accounting for grants accounted for in governmental funds. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The District has elected not to use the 10-percent de minimis indirect cost rate allowed under the UniformGuidance Section 2 CFR 200.414.
The ALNs included in the accompanying Schedule were determined based on the program name, review of grant contract information, and the U.S. General Services Administrations SAM.gov website.