Notes to SEFA
Title: Assistance Listing Numbers
Accounting Policies: NOTE 1GENERALThe accompanying schedule of expenditures of federal awards includes all of the Town of Sahuarita, Arizona (Town)s federal grant activity for the year ended June 30, 2022. 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. Because the schedule presents only a selected portion of the operations of the Town, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Town.NOTE 2BASIS OF ACCOUNTINGExpenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance for all awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The program titles and federal assistance listing numbers were obtained from the federal or pass-through grantor or the 2022 Catalog of Federal Domestic Assistance.