Notes to SEFA
Accounting Policies: The accompanying schedule of expenditures of federal awards is a summary of the activity of the City's federal award programs. The
schedule has been prepared using the cash 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 (Uniform Guidance).
De Minimis Rate Used: N
Rate Explanation: The City did not elect to use the 10-percent de minimis indirect cost rate as
allowed under the Uniform Guidance.