Notes to SEFA
The accompanying schedule of expenditures of federal awards includes the federal grant activity of the City of Jamestown, Kentucky 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 Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in, or used, in the preparation of, the basic financial statements may differ from those numbers.
The City of Jamestown, Kentucky did not pass through any funds to subrecipients.
The City of Jamestown, Kentucky did not elect to use the 10 percent de minimis cost rate as allowed under the Uniform Guidance.
Passthrough grantor numbers are presented when available.