Audit 321214

Title: Subrecipients Accounting Policies: The accompanying schedules of expenditures of federal and state awards include the federal and state grant activity of the City of Darlington, Wisconsin and are presented on the modified accrual basis of accounting. The information in these schedules 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) and the State Single Audit Guidelines, issued by the Wisconsin Department of Administration. Therefore, some amounts presented in these schedules may differ from amounts presented in, or used in the preparation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: The City does not use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The U.S. Department of Housing and Urban Development’s Community Development Block Grants/State’s Program and Non-Entitlement Grants in Hawaii passed through the Wisconsin Department of Administration. The grant passed through the City to the Southwestern Wisconsin Community Action Program The U.S. Department of Homeland Security’s Hazard Mitigation Grant passed through the Wisconsin Department of Military Affairs. The grant passed through the City to the Darlington Community School District of Darlington, Wisconsin.