Notes to SEFA
Accounting Policies: NOTE 1. BASIS OF PRESENTATION
The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of
the City of Hinesville, Georgia (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 CFR Part 200, OMB’s Uniform Administrative Requirements, Cost Principles, and Audit
Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ
from amounts presented in, or used in the preparation of, the basic financial statements.
NOTE 2. PROGRAM COSTS/MATCHING CONTRIBUTIONS
The amounts shown as current year expenses represent only the federal grant portion of the program
costs. Entire program costs, including the City of Hinesville, Georgia’s local matching share, may be
more than shown. Such expenditures are recognized following the cost principles contained in Title 2
U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles,
and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable
or are limited as to reimbursement.
NOTE 3. SUBRECIPIENTS
Of the federal expenditures presented in this schedule, the City provided federal awards in the amount
of $39,730 to subrecipients for the Community Development Block Grants program.
NOTE 4. DE MINIMIS INDIRECT COST RATE
The City did not use the 10% de minimis indirect cost rate.
De Minimis Rate Used: N
Rate Explanation: During FY23, the City did not use the de-minimis indirect cost rate.