Notes to SEFA
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of theCity of Warner Robins, Georgia and is presented on the accrual basis of accounting.The information in this schedule is presented in accordance with requirements of Title 2 U.S. Code ofFederal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and AuditRequirements for Federal Awards. Therefore, some amounts presented in this schedule may differ fromamounts presented in, or used in the preparation of, the basic financial statements. All federal financialassistance received directly from federal agencies as well as federal financial assistance passed throughother government agencies are included on the schedule. City records should be consulted to determineamounts expended from non-federal sources.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.The City has elected not to use the 10 percent de minimis indirect cost rate as allowed under the UniformGuidance.