Notes to SEFA
The accompanying schedule of expenditures of federal awards includes the grant activity of the City of Shenandoah 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, Cost Principles for Federal Awards (the Uniform Guidance). Therefore, some amounts presented in, this schedule may differ from amounts presented in or used in the preparation of, the basic financial statements.
The City has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
None of the federal programs expended by the City were passed through to subrecipients.