Notes to SEFA
Title: Additional Note #1
Accounting Policies: The Schedule of Expenditures of Federal Awards is prepared on the accrual basis of accounting. The information in this schedule is presented in accordance with the OMBs Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from the amounts presented in, or used in the preparation of, the City's basic financial statements. Unless noted in the table above, the pass-through entities use the same federal assistance listing numbers (ALN) as the federal grantors to identify 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.
The amount reported on the Schedule of Expenditures of Federal Awards for the Provider Relief Fund (PRF) is based upon the PRF report submissions to the PRF reporting portal and includes Period 3.