Notes to SEFA
An extensive compliance test, as required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), was performed on the Coronavirus State and Local Fiscal Recovery Funds program, which represents 55% of the total expenditures reflected on the Schedule of Federal Financial Assistance. The 40% of coverage for a non-low risk auditee was satisfied as follows: Coronavirus State and Local Fiscal Recovery Funds 21.027 $586,545; Chesapeake Bay Program Implementation 66.964 $85,137; Chesapeake Bay Programs 66.466 $385,293 totals $1,056,975 times 40% equals $422,790 the minimum amount which must be tested. The Coronavirus State and Local Recovery Funds program exceeds $422,790, and, therefore, represents the only program to which the specific compliance requirements must be applied.