Notes to SEFA
The accompanying schedule of expenditures of federal awards includes the federal grant activity of the City of Osawatomie, Kansas and is presented on the cash basis of accounting modified for encumbrances. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the regulatory basis financial statement.
The City of Osawatomie, Kansas did not elect to use the de minimis cost rate allowed under Section 200.414(f) of the Uniform Guidance.