The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Department and is presented on the accrual basis of accounting.
The Cat Spring Volunteer Fire Department has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance
The Department does not have written policies, procedures, and standards of conduct for federal awards as required by Title 2 U.S. Code of Federal Regulations Part 20, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) Subparts D- Post Federal Award Requirements and E-Cost Principles. The Uniform Guidance requires the Department to have written policies, procedures and standards of conduct for federal awards.