Notes to SEFA
Title: Major Program Determination
Accounting Policies: Expenditures reported on the accompanying schedule of expenditures of federal awards are reported in accordance with generally accepted accounting principles (GAAP).
De Minimis Rate Used: N
Rate Explanation: The Authority did not elect to use the ten percent (10%) de minimis indirect cost rate.
The major federal award program selected for testing as determined by the auditors on a risk-based approach as follows: DWSRF Cluster - AL#66.468 with expenditures of $5,624,862. Total federal awards selected for testing (A) - $5,624,862. Total federal program awards (B) - $5,624,862. Percentage of total federal expenditures tested (A/B) 100%. Percentage of total federal expenditures required to be tested - 40.00%