Notes to SEFA
Title: NOTE 1 – BASIS OF PRESENTATION
Accounting Policies: Expenditures
Expenditures reported on the Schedule are reported on the accrual basis of accounting.
Pass-Through Entities
Pass-through entity identifying numbers are presented on the Schedule where available.
De Minimis Rate Used: N
Rate Explanation: The City has elected to waive the use of the 10% de minimis indirect cost rate as permitted by 2 CFR
Section 200.414.
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant
activity of the City under programs of the federal government for the year ended June 30, 2024. The
information in this Schedule is presented in accordance with the requirements of Uniform Guidance,
Audits of States, Local Governments, and Non-Profit Organizations. Because the Schedule presents only
a selected portion of the operations of the City, it is not intended to and does not present the financial
position, changes in net position, or cash flows of the City.
Title: NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Accounting Policies: Expenditures
Expenditures reported on the Schedule are reported on the accrual basis of accounting.
Pass-Through Entities
Pass-through entity identifying numbers are presented on the Schedule where available.
De Minimis Rate Used: N
Rate Explanation: The City has elected to waive the use of the 10% de minimis indirect cost rate as permitted by 2 CFR
Section 200.414.
Expenditures
Expenditures reported on the Schedule are reported on the accrual basis of accounting.
Pass-Through Entities
Pass-through entity identifying numbers are presented on the Schedule where available.
Title: NOTE 3 – 10% DE MINIMIS INDIRECT COST RATE
Accounting Policies: Expenditures
Expenditures reported on the Schedule are reported on the accrual basis of accounting.
Pass-Through Entities
Pass-through entity identifying numbers are presented on the Schedule where available.
De Minimis Rate Used: N
Rate Explanation: The City has elected to waive the use of the 10% de minimis indirect cost rate as permitted by 2 CFR
Section 200.414.
The City has elected to waive the use of the 10% de minimis indirect cost rate as permitted by 2 CFR
Section 200.414.
Title: NOTE 4 – SUBRECIPIENT RELATIONSHIPS
Accounting Policies: Expenditures
Expenditures reported on the Schedule are reported on the accrual basis of accounting.
Pass-Through Entities
Pass-through entity identifying numbers are presented on the Schedule where available.
De Minimis Rate Used: N
Rate Explanation: The City has elected to waive the use of the 10% de minimis indirect cost rate as permitted by 2 CFR
Section 200.414.
Assistance
Listing Number
Additional Award
Number Subrecipient Name
Amount Passed
Through to
Subrecipient
14.218 B-23-MC-17-0024 Rape Advocacy, Counseling, &
Education Services (RACES) $ 25,000
Total 14.218 Passed Through to Subrecipients 25,000
Assistance
Listing Number
Additional Award
Number Subrecipient Name
Amount Passed
Through to
Subrecipient
14.239 M-21-DP-17-0217 CCRPC $ 78,635
14.239 M-21-DP-17-0217
Champaign Co Healthcare Consumers 126,414
14.239 M-21-DP-17-0217 CU at Home 323,576
14.239 M-21-DP-17-0217 Cunningham Township 254,830
Total M-21-DP-17-0217 783,455
14.239 M-17-DC-17-0217 Courage Connection 6,098
14.239 M-18-DC-17-0217 CCRPC 80,873
14.239 M-18-DC-17-0217 Courage Connection 3,421
Total M-18-DC-17-0217 84,294
14.239 M-19-DC-17-0217 CCRPC 280,096
14.239 M-20-DC-17-0217 CCRPC 26,557
14.239 M-22-DC-17-0217 First Followers 30,000
14.239 M-22-DC-17-0217 Habitat for Humanity 109,500
Total M-22-DC-17-0217 139,500
14.239 M-23-DC-17-0217 First Followers 17,551
Total 14.239 Passed Through to Subrecipients 1,337,551