Notes to SEFA
Title: NON-CASH AWARDS
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the Consolidated Government of Columbus, Georgia (the “Consolidated Government”), and is presented on the modified accrual basis of accounting.
The information in this schedule 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. Therefore, some amounts presented in the schedule may differ from amounts presented in, or used in the preparation of, the basic financial
statements.
De Minimis Rate Used: N
Rate Explanation: The Consolidated Government chose not to use the 10% de minimis indirect cost rate for the year ended June 30, 2024.
The Consolidated Government did not receive non-cash federal awards during the year ended June 30, 2024.