Notes to SEFA
The Schedule of Expenditures of Federal Awards and State Financial Assistance includes the federal and state grant activity of the City of Dunedin, Florida, and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance and Chapter 215.97, Florida Statutes; and Rule 69I-5.003 (1)(f). Therefore, amounts presented in this schedule may differ from amounts presented in, or used in, the preparation of the basic financial statements.
The indirect cost rate is dictated by its federal and state contract terms. The de minimis indirect cost rate as allowed under the Uniform Guidance is not in effect nor is available under its contracts.