Notes to SEFA
Title: Adjustments to 19-20 Receivables
Accounting Policies: 1)The Schedule of Expenditures of Federal Awards has been prepared using the modified accrual basisof accounting.2)Management has utilized the Grant Auditor Report in preparing the Schedule of Expendituresof Federal Awards.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
4)Per State of Michigan guidance Title I 19-20 receivable was discovered after Final Expenditure Report was filed. Funds were requested under the 21-22 grant code per State instructions.5)Per State of Michigan guidance Title II 19-20 receivable was discovered after Final Expenditure Report was filed. Funds were requested under the 21-22 grant code per State instructions.