Notes to SEFA
Title: EXTENSIVE COMPLIANCE TEST
Accounting Policies: The expenditures shown on the schedule of expenditures of federal awards were based on
the accrual basis of accounting. The cash basis is used for revenue in order that the
funding agency can trace the grant proceeds easily.
De Minimis Rate Used: N
Rate Explanation: The Organization did not elect to use the 10% de minimis indirect cost rate permitted by the
Uniform Guidance.
An extensive compliance test, as required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), was performed on the Coronavirus State and Local Fiscal Recovery Funds program, which represents 95% of the total expenditures reflected on the Schedule of Federal Financial Assistance. The 40% of coverage for a non-low risk auditee was satisfied as follows: Coronavirus State and Local Fiscal Recovery Funds 21.027 $1,160,945; NTIA Broadband Infrastructure Grant Program 11.031 $58,560 totals $1,219,505 times 40% equals $487,802 the minimum amount which must be tested. The Coronavirus State and Local Recovery Funds program exceeds $487,802, and, therefore, represents the only program to which the specific compliance requirements must be applied.