Notes to SEFA
Title: Note 2 - Passthrough sub recipients
Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of Evergreen Park and Recreation District (the "District") and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards ("Uniform Guidance"). Therefore some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the general purpose financial statements.
De Minimis Rate Used: N
Rate Explanation: The Authority does not use the 10% de minimis cost rate allowed in Title 2 U.S. Code of Federal Regulations (CFR) Part 200.414, Indirect (F&A) costs.
The District had no sub recipients as of December 31, 2023.