Audit 25445

Accounting Policies: The Schedule of Expenditures of Federal Awards presents the activity of all applicable federal award programs of the City of Donna, Texas (the "City") for the year ended September 30, 2022. The City's reporting entity is defined in Note 1 of the financial statements. Federal awards received directly from federal agencies, as well as federal awards passed through other government agencies, are included on the Schedule of Expenditures of Federal Awards. The Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of accounting. The City's significant accounting policies, including the modified accrual basis of accounting, are presented in Note 1 of the basic financial statements. The Schedule of Expenditures of Federal Awards is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefor, some of the amounts presented in the Schedule may differ from amounts presented in or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: The City did not elect to use the de minimis cost rate of 10% as described at 2 CFR 200.414(f) - indirect (F&A) costs.