Notes to SEFA
Title: DE MINIMIS INDIRECT COST RATE
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the City of Butler, Georgia (the “City”), and is presented on the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The City chose not to use the 10% de minimis cost rate for the year ended September 30, 2024.
The City chose not to use the 10% de minimis cost rate for the year ended September 30, 2024.
Title: NON-CASH AWARDS
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the City of Butler, Georgia (the “City”), and is presented on the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The City chose not to use the 10% de minimis cost rate for the year ended September 30, 2024.
The City did not receive non-cash federal awards during the year ended September 30, 2024.
Title: SUBRECIPIENTS
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the City of Butler, Georgia (the “City”), and is presented on the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The City chose not to use the 10% de minimis cost rate for the year ended September 30, 2024.
The City did not pass through any funds to subrecipients during the year ended September 30, 2024.