Notes to SEFA
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the
City of Warner Robins, Georgia and is presented on the accrual basis of accounting.
The information in this schedule is presented in accordance with requirements of Title 2 U.S. Code of
Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit
Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from
amounts presented in, or used in the preparation of, the basic financial statements. All federal financial
assistance received directly from federal agencies as well as federal financial assistance passed through
other government agencies are included on the schedule. City records should be consulted to determine
amounts expended from non-federal sources.
De Minimis Rate Used: N
Rate Explanation: The City has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform
Guidance.