Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards, State Financial Assistance, and Local Awards (the Schedule) includes the federal, state and local grant activity of the City of Pembroke Pines, Florida (the City) under programs of the federal government, state government or local government for the year ended September 30, 2025. The information in the Schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), and Chapter 10.550, Rules of the Florida Auditor General. Because the Schedule presents only a selected portion of the operations of the City, it is not intended to and does not present the financial position, changes in net position, or cash flows of the City.
Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and the Florida Single Audit Act, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
For federal awards, the City has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance for certain grants that allow the use of the 10% de minimum indirect cost rate.
The federal, state and local awards received are subject to audit and adjustment. If any expenditures are disallowed by grantor agency as result of such audit, any claim of reimbursement to the grantor agencies would become a liability to the City. In the opinion of the management, all grant expenditures are in compliance with the terms of the grant agreements and applicable federal and state laws and regulations.