Notes to SEFA
The accompanying schedule of expenditures of federal awards includes the federal grant activity of City of Heath, Texas 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% de minimis indirect cost rate allowed under the Uniform Guidance.