Notes to SEFA
Title: Pass through and Subrecipients
Accounting Policies: NOTE 1 BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal awards included the federal grant activity of the City of Willmar,Minnesota under programs of the federal government for the year ended December 31, 2022. The Citys reporting entityis defined in Note 1A to the Citys financial statements. The information in this schedule is presented in accordance withthe requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, CostPrinciples, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only aselected portion of operations of the City, it is not intended to and does not present the financial position, changes in netposition or cash flows of the City.NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESExpenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures arerecognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are notallowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
NOTE 3 PASS-THROUGH ENTITY IDENTIFYING NUMBERSPass-through entity identifying numbers are presented where available.NOTE 4 SUBRECIPIENTSDuring the year ended December 31, 2022, the City passed $196,742 to subrecipients.