Notes to SEFA
The schedule of expenditures of federal awards includes the federal awards activity of Arthur-Shawanee Utility District (the District) and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Prcinciples, Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
The District expended funds for the automatic meter system project. These expenditures are required to be considered as Federal Awards expended. The District has elected not to use the 15-percent deminimis indirect cost rate allowed under the Uniform Guidance.