Notes to SEFA
Title: Note 1. Basis of Presentation
Accounting Policies: The accompanying Schedule of Federal Awards of the City of Deltona, Florida is presented on the accrual basis of accounting.
Additional elements of this report are prepared in accordance with Government Auditing Standards, issued by the Comptroller
General of the United States and the Rules of the Auditor General of the State of Florida.
De Minimis Rate Used: N
Rate Explanation: The City has elected not to use the 10% de minimus indirect cost rate as allowed under the Uniform Guidance.
The accompanying Schedule of Federal Awards of the City of Deltona, Florida is presented on the accrual basis of accounting.
Additional elements of this report are prepared in accordance with Government Auditing Standards, issued by the Comptroller
General of the United States and the Rules of the Auditor General of the State of Florida.
Title: Note 2. Indirect Cost Rate
Accounting Policies: The accompanying Schedule of Federal Awards of the City of Deltona, Florida is presented on the accrual basis of accounting.
Additional elements of this report are prepared in accordance with Government Auditing Standards, issued by the Comptroller
General of the United States and the Rules of the Auditor General of the State of Florida.
De Minimis Rate Used: N
Rate Explanation: The City has elected not to use the 10% de minimus indirect cost rate as allowed under the Uniform Guidance.
The City has elected not to use the 10% de minimus indirect cost rate as allowed under the Uniform Guidance.
Title: Note 3. Disaster Grants- Public Assistance
Accounting Policies: The accompanying Schedule of Federal Awards of the City of Deltona, Florida is presented on the accrual basis of accounting.
Additional elements of this report are prepared in accordance with Government Auditing Standards, issued by the Comptroller
General of the United States and the Rules of the Auditor General of the State of Florida.
De Minimis Rate Used: N
Rate Explanation: The City has elected not to use the 10% de minimus indirect cost rate as allowed under the Uniform Guidance.
Expenditures reported in the schedule for ALN #97.036, Disaster Grants - Public Assistance, include $4,397,332 of expenditures
incurred by the City in prior years and was awarded during the year ended September 30, 2024. These grants are as follows:
Grant Number 4673 Hurricane Ian $4,374,844
Grant Number 4680 Hurricane Nicole $ 11,779
Grant Number 4734 Hurricane Idalia $ 10,709