Audit 51709

Accounting Policies: 1. The Schedule of Expenditures of Federal Awards presents the activities of federal award programs expended by the Community Development Commission of Mendocino County (the Commission). The Commissions reporting entity is defined in Note 1 to the financial statements.2. The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the Commission under programs of the federal government for the year ended September 30, 2021. 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 of the Commission, it is not intended to and does not present the financial position, changes in net position, or cash flows of the entire Commissions operations.3. The Schedule of Expenditures of Federal Awards is presented on the accrual basis of accounting. This is the same method of accounting as was used in the preparation of the Commissions basic financial statements.4. The individual program expenditure amounts are calculated based on the programs total federal grant expenses.5. The Commission did not pass-through any federal awards to subrecipients during the fiscal year ended September 30, 2022.6. Total expenses as presented on the Schedule of Expenditures of Federal Awards do not include annual depreciation expense. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.