Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Unified Government of Cusseta - Chattahoochee County, Georgia under programs of the federal government for the fiscal year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administration Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Unified Government of Cusseta - Chattahoochee County, Georgia, it is not intended to and does not present the financial position, changes in net position, or cash flows of Unified Government of Cusseta - Chattahoochee County, Georgia.
Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
Unified Government of Cusseta - Chattahoochee County, Georgia has elected not to use the 10 - percent de minimis indirect cost rate allowed under the Uniform Guidance.