Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the City of Hawkinsville, Georgia under programs of the federal government for the fiscal year ended June 30, 2025. 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 the City of Hawkinsville, Georgia, it is not intended to and does not present the financial position, changes in net position, or cash flows of the City of Hawkinsville, Georgia.
Expenditures reported on the Schedule are reported on the modified accrual basis of accounting and the accrual basis of accounting, depending upon the type of fund receiving the funds. Such expenditues are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The City of Hawkinsville, Georgia has elected not to use the 10 - percent de minimis indirect cost rate allowed under the Uniform Guidance.