Notes to SEFA
Title: Maor Program Determinaton
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Highland Sewer and Water Authority and is presented on the 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 Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.
De Minimis Rate Used: N
Rate Explanation: The Authority did not elect to use the ten percent (10%) de minimis indirect cost rate.
The major federal award program selected for testing as determined by the auditors on a risk-based approach as follows: DWSRF Cluster - AL#66.468 with expenditures of $4,025,560. Total federal awards selected for testing (A) - $4,025,560. Total federal program awards (B) - $4,025,560. Percentage of total federal expenditures tested (A/B) 100%. Percentage of total federal expenditures required to be tested - 40.00%