Notes to SEFA
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all federal
award programs of the City of Firebaugh, California (the City). Federal awards received directly from federal
agencies as well as federal awards passed through other nonfederal agencies, primarily the State of California,
are included in the SEFA. The City’s reporting entity is defined in Note 1 to the City’s basic financial
statements.
De Minimis Rate Used: N
Rate Explanation: The City did not elect to use the 10% de minimus cost rate as covered in 2 CFR §200.414.