Notes to SEFA
Title: NOTE 1 BASIS OF PRESENTATION
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting for grants which areaccounted for in the governmental fund types and on the accrual basis of accounting for grants which are accountedfor in the proprietary fund types. Such expenditures are recognized following the cost principles contained in theUniform Guidance and the Rules of the Department of Financial Services, wherein certain types of expenditures arenot allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented whereavailable.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The accompanying Schedule of Expenditures of Federal Awards and State Financial Assistance (the Schedule)includes the federal and state grant activity of the City of Hialeah (the City) for the fiscal year ended September 30,2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code ofFederal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements forFederal Awards (Uniform Guidance), and Chapter 10.550, Rules of the Auditor General. Because the Schedulepresents only a selected portion of the operations of the City, its not intended to and does not present the financialposition, changes in net position/fund balance or cash flows of the City.
Title: NOTE 4 SUBRECIPIENTS
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting for grants which areaccounted for in the governmental fund types and on the accrual basis of accounting for grants which are accountedfor in the proprietary fund types. Such expenditures are recognized following the cost principles contained in theUniform Guidance and the Rules of the Department of Financial Services, wherein certain types of expenditures arenot allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented whereavailable.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The City provided federal awards to subrecipients as follows:. Federal AssistanceProgram Title Listing Number ProvidedCommunity Development Block Grant 14.218 $ 1,130,531Emergency Solutions Grant 14.231 $ 2,364,262The City provided state assistance projects to subrecipients as follows:Program Title State CSFA Number ProvidedAlliance for Aging - Meals for the Elderly 65.009 $ 1,566,364
Title: NOTE 5 CONTINGENCY
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting for grants which areaccounted for in the governmental fund types and on the accrual basis of accounting for grants which are accountedfor in the proprietary fund types. Such expenditures are recognized following the cost principles contained in theUniform Guidance and the Rules of the Department of Financial Services, wherein certain types of expenditures arenot allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented whereavailable.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The grant revenue amounts received are subject to audit and adjustment. If any expenditures are disallowed bygrantor agency as a result of such an audit, any claim for reimbursement to the grantor agencies would become aliability of the City. In the opinion of management, all grant expenditures are in compliance with the terms of the grantagreements and applicable federal and state laws and regulations.