Notes to SEFA
Title: 3
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of SECOG and is presented on the full accrual basis of accounting unless otherwise noted. 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. SECOG has elected not to use the 10 percent de minimis indirect cost rate as allowed by uniform guidance. Indirect costs are based on actual expenditures determined in
accordance with the guidelines established by the grantor agency.
De Minimis Rate Used: N
Rate Explanation: For the Metropolitan Planning Organization program, SECOG and participating agencies were reimbursed for eligible costs at the rate of 81.95%. Amounts reflected represent the 81.95% portion.
For the Metropolitan Planning Organization program, individual award amounts passed through to subrecipients, include the following:
City of Sioux Falls, South Dakota
Minnehaha County, South Dakota
City of Brandon, South Dakota
Lincoln County, South Dakota
City of Harrisburg, South Dakota
City of Tea, South Dakota
$ 1,009,624
129,479
49,170
32,529
28,152
61,027
$
1,309,981