Notes to SEFA
Title: PASS-THROUGH EXPENDITURES
Accounting Policies: The Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of accounting.
The modified accrual basis of accounting is described in Note I of the basic financial statements. The
information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal
Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for
Federal Awards (Uniform Guidance). Therefore, some of the amounts presented in this schedule may differ
from amounts presented in, or used in the preparation of, the financial statements. The Schedule of Expenditures of Federal Awards presents the activity of all applicable federal awards
programs of the City. The City’s reporting entity is defined in Note I of the basic financial statements. Federal
awards received directly from federal agencies, as well as awards passed through other government agencies,
are included on the Schedule of Expenditures of Federal Awards.
De Minimis Rate Used: N
Rate Explanation: The City has elected not to use the 10% de minimis indirect cost rate as allowed in the Uniform Guidance.
None of the Federal Programs expended by the City were provided to subrecipients.