Title: Basis of Accounting
Accounting Policies: See additional notes
De Minimis Rate Used: N
Rate Explanation: No indirect cost rate was used
The information in the schedule is presented in accordance with the Uniform Guidance. The
Accounting Policies: See additional notes
De Minimis Rate Used: N
Rate Explanation: No indirect cost rate was used
schedule is prepared using the same accounting policies and basis of accounting as the financial
Accounting Policies: See additional notes
De Minimis Rate Used: N
Rate Explanation: No indirect cost rate was used
statements. Such expenditures are recognized following the cost principles contained in the
Accounting Policies: See additional notes
De Minimis Rate Used: N
Rate Explanation: No indirect cost rate was used
Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to
Accounting Policies: See additional notes
De Minimis Rate Used: N
Rate Explanation: No indirect cost rate was used
reimbursement.
Title: CFDA Numbers
Accounting Policies: See additional notes
De Minimis Rate Used: N
Rate Explanation: No indirect cost rate was used
Uniform Guidance requires the schedule to show the total expenditures for each of the entity’s
Accounting Policies: See additional notes
De Minimis Rate Used: N
Rate Explanation: No indirect cost rate was used
federal financial assistance programs as identified in the Catalog of Federal Domestic Assistance
Accounting Policies: See additional notes
De Minimis Rate Used: N
Rate Explanation: No indirect cost rate was used
(CFDA). The CFDA is a government-wide compendium of individual federal programs. Each
Accounting Policies: See additional notes
De Minimis Rate Used: N
Rate Explanation: No indirect cost rate was used
program included in the CFDA is assigned a five-digit program identification number (CFDA
Accounting Policies: See additional notes
De Minimis Rate Used: N
Rate Explanation: No indirect cost rate was used
number).
Title: Subrecipients
Accounting Policies: See additional notes
De Minimis Rate Used: N
Rate Explanation: No indirect cost rate was used
The City provided funds to the Family Place Utah to provide playground equipment as part of the
Accounting Policies: See additional notes
De Minimis Rate Used: N
Rate Explanation: No indirect cost rate was used
CDBG grant award.
Title: Major Programs
Accounting Policies: See additional notes
De Minimis Rate Used: N
Rate Explanation: No indirect cost rate was used
Uniform Guidance establishes the levels of expenditures or expenses and other criteria to be used
Accounting Policies: See additional notes
De Minimis Rate Used: N
Rate Explanation: No indirect cost rate was used
in defining major federal financial assistance. The federal awards tested as major programs were
Accounting Policies: See additional notes
De Minimis Rate Used: N
Rate Explanation: No indirect cost rate was used
those with a CFDA number 21.027.
Title: Indirect Cost Rate
Accounting Policies: See additional notes
De Minimis Rate Used: N
Rate Explanation: No indirect cost rate was used
The City has elected not to use the 10-percent de minimis indirect cost rate allowed under the
Accounting Policies: See additional notes
De Minimis Rate Used: N
Rate Explanation: No indirect cost rate was used
Uniform Guidance and did not charge any indirect costs on federal awards.