Notes to SEFA
The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant expenditures of City of Ottawa, Illinois and is presented on the accrual basis of accounting for the year ended April 30, 2025. The information in this schedule is presented in accordance with requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”). The City elected to not use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
The City did not dispense noncash assistance during the year ended April 30, 2025.
The City did not receive or administer any insurance, loans or loan guarantees during the fiscal year ended April 30, 2025.