Notes to SEFA
Accounting Policies: NOTE 1 BASIS OF PRESENTATIONThe accompanying Schedule of Expenditures of Federal Awards (the "Schedule") includes the federalaward activity of the City under programs of the federal government for the year-ended December 31,2022. 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, andAudit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only aselected portion of the operations of the City, it is not intended to and does not present the financialposition, changes in net position, or cash flows of the City.NOTE 2 PASS-THROUGH GRANT NUMBERSAll pass-through entities listed above use the same Assistance Listing numbers as the federal grantors toidentify these grants and have not assigned any additional identifying numbers.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.