Notes to SEFA
Basis of Presentation: the schedule is presented using the modified accrual basis of accounting.
Indirect Cost Rate: The City of Lewisburg, Tennessee has elected to not use the 15-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The City of Lewisburg, TN did not have any funds passed through to subrecients.
Federal Assisted Listing 20.106 Total $367,540
Federal Assisted Listing 20.205 Total $51,775
The Ctiy of Lewisburg under reported expendiures on the ARPA - Coronavirus State and Local Fiscal Recovery Funds in the 23-24 fiscal year. Therefore, they are reported on the 2025 SEFA above.
Reconciliation to Financial Statements. See the Notes to the SEFA for chart/table” instead.