Notes to SEFA
Accounting Policies: Our responsibility is to express an opinion on compliance for each of the Districts majorfederal programs based on our audit of the types of compliance requirements referred toabove. We conducted our audit of compliance in accordance with auditing standardsgenerally accepted in the United States of America; the standards applicable to financialaudits contained in Government Auditing Standards, issued by the Comptroller General ofthe United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations(CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and AuditRequirements for Federal Awards (Uniform Guidance). Those standards and the UniformGuidance require that we plan and perform the audit to obtain reasonable assurance aboutwhether noncompliance with the types of compliance requirements referred to above thatcould have a direct and material effect on a major federal program occurred. An auditincludes examining, on a test basis, evidence about the Districts compliance with thoserequirements and performing such other procedures as we considered necessary in thecircumstances.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.