Audit 301170

Title: BASIS OF PRESENTATION Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the City of St. Helena (the City) and is presented on the modified accrual basis of accounting. 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, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the City’s basic financial statements. De Minimis Rate Used: N Rate Explanation: The City has elected not to use the ten percent de minimus indirect cost rate as covered in Section 200.414 Indirect (F&A) costs of the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the City of St. Helena (the City) and is presented on the modified accrual basis of accounting. 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, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the City’s basic financial statements.

Title: INDIRECT COST RATE Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the City of St. Helena (the City) and is presented on the modified accrual basis of accounting. 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, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the City’s basic financial statements. De Minimis Rate Used: N Rate Explanation: The City has elected not to use the ten percent de minimus indirect cost rate as covered in Section 200.414 Indirect (F&A) costs of the Uniform Guidance. The City has elected not to use the ten percent de minimus indirect cost rate as covered in Section 200.414 Indirect (F&A) costs of the Uniform Guidance.