Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Macomb Community Unit School District No. 185 and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Some amounts presented in this schedule differed from amounts presented in, or used in the preparation of, the basic financial statements.
Of the federal expenditures presented in the schedule, the District did not provide any federal awards to subrecipients. The District did not have any federal insurance in effect during the year and did not have any federal loans or loan guarantees outstanding at year end.
The District did not elect to use the 10% de minimis cost rate as covered in Uniform Guidance § 200.414 Indirect Facilities and Administration Costs.