Notes to SEFA
For the purposes of this schedule, the entity is defined as the City of Decatur; therefore, this schedule does not include the grant activities of the City of Decatur’s Board of Education (“Board of Education), a component unit of the City described in the notes to the general-purpose financial statements. This entity is subject to and has undergone a separate single audit as needed to comply with the Uniform Guidance. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for federal Awards (Uniform Guidance). Since the schedule presents only a select portion of the operations of the City of Decatur, it is not intended to and does not present the financial position, changes in net position, or cash flows of the City.
The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the City of Decatur under programs of the federal government for the year ended September 30, 2025 presented on the modified accrual basis of accounting. Under the modified accrual basis of accounting, expenditures are recognized when the related Fund liability is incurred. The City of Decatur elected not to utilize the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
The City passes certain federal awards received agencies of the United States Government to not-for-profit agencies (subrecipients). The City reports expenditures of Federal awards to subrecipients when paid in cash. Payments to subrecipients from the U.S. Department of Housing and Urban Development under the Community Development Block Grant totaled $122,998 under this award for the year ended September 30, 2025. Payments to subrecipients from the U.S. Department of the Treasury under the Covid-19 Coronavirus State and Local Fiscal Recovery Funds totaled $600,000 under this award for the year ended September 30, 2025.