Notes to SEFA
The accompanying schedule of expenditures of federal awards includes the federal grant activity of the City of DuBois 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 Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.
Expenditures reported on the accompanying schedule of federal awards are reported in accordance with generally accepted accounting principles (GAAP). The City of DuBois did not elect to use the ten percent (10%) de minimus indirect cost rate. The City of DuBois did not utilize any subrecipients.
The major federal award program selected for testing as determined by the auditors on a risk-based approach as follows: Clean Water State Revolving Fund (CWSRF) Cluster - AL#66.458 with expenditures of $1,231,503. Total federal awards selected for testing (A) - $1,231,503. Total federal program awards (B) - 1,668,817. Percentage of total federal expenditures tested (A/B) 74%. Percentage of total federal expenditures required to be tested - 40.00%