Notes to SEFA
Title: Pass-through Entity Identifying Numbers
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal award programs of the Scott County Community Development Agency of Scott County (the CDA), Shakopee, Minnesota. The CDAs reporting entity is defined in Note 1A to the CDAs financial statements. All federal financial assistance received directly from the Federal Government is included on the schedule. The accompanying Schedule of Expenditures of Federal Awards is presented using the accrual basis of accounting, which is described in Note 1C to the CDAs financial statements.
De Minimis Rate Used: N
Rate Explanation: During the year ended December 31, 2023, the CDA did not elect to use the 10% de minimis indirect cost rate.
Pass-through entity identifying numbers, if any, are presented where available.
Title: Subrecipients
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal award programs of the Scott County Community Development Agency of Scott County (the CDA), Shakopee, Minnesota. The CDAs reporting entity is defined in Note 1A to the CDAs financial statements. All federal financial assistance received directly from the Federal Government is included on the schedule. The accompanying Schedule of Expenditures of Federal Awards is presented using the accrual basis of accounting, which is described in Note 1C to the CDAs financial statements.
De Minimis Rate Used: N
Rate Explanation: During the year ended December 31, 2023, the CDA did not elect to use the 10% de minimis indirect cost rate.
No federal expenditures presented in this schedule were provided to subrecipients.