Notes to SEFA
Title: Basis of Presentation
Accounting Policies: The federal grant activity of Macomb Community Unit School District No. 185 is presented on the modified accrual basis of accounting. The information is presented in accordance with the requirements of the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of
Macomb Community Unit School District No. 185 and is presented on the modified accrual basis of
accounting. The information in this schedule is presented in accordance with the requirements of the
Uniform Guidance. Some amounts presented in this schedule differed from amounts presented in, or
used in the preparation of, the basic financial statements.
Title: Subrecipients, Insurance, and Loans
Accounting Policies: The federal grant activity of Macomb Community Unit School District No. 185 is presented on the modified accrual basis of accounting. The information is presented in accordance with the requirements of the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Of the federal expenditures presented in the schedule, the District did not provide any federal awards to
subrecipients. The District did not have any federal insurance in effect during the year and did not have
any federal loans or loan guarantees outstanding at year end.
Title: De Minimis Cost Rate
Accounting Policies: The federal grant activity of Macomb Community Unit School District No. 185 is presented on the modified accrual basis of accounting. The information is presented in accordance with the requirements of the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The District did not elect to use the 10% de minimis cost rate as covered in Uniform Guidance § 200.414
Indirect Facilities and Administration Costs.