Notes to SEFA
Accounting Policies: The Ministry participates in several programs sponsored by the U.S. Department of Agriculture (USDA) and administered through the Georgia Depart-ment of Early Care and Learning (DECAL) as listed in the accompanying Schedule of Expenditures of Federal Awards. All pro-grams are subject to audit by the USDA, the GDECL and the SBA and they have the authority to determine liabilities, limit or suspend the Ministry's participation in the federal programs. The accompanying Schedule of Expenditures of Federal Awards is presented on an accrual basis of account-ing consistent with the basis of accounting used by the Ministry in the preparation of its financial statements. The Schedule includes all known federal funds and pass-through federal funds expended by the Ministry for the year ended December 31, 2023.
De Minimis Rate Used: N
Rate Explanation: This not applicable for this audit since it is not allowed.