Notes to SEFA
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such
expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein
certain types of expenditures are not allowable or are limited as to reimbursement.
The Catalog of Federal Domestic Assistance (CFDA) Number is a program identification number. The
first two digits identify the federal department or agency that administers the program and the last
three numbers are assigned by numerical sequence.
State or local government redistributions of federal awards to the Municipality, know as “pass-through
awards”, should be treated by the Municipality as though they were received directly from the federal
government. The Uniform Guidance requires the schedule to include the name of the pass-through
entity and the identifying number assigned by the pass-through entity for the federal awards received
as a sub recipient. Numbers identified as N/A are not applicable and numbers identified as N/AV are
not available
De Minimis Rate Used: N
Rate Explanation: The Municipality has elected no to use the ten percent the minimum indirect cost rate allowed under the Uniform Guidance