Audit 48813

Accounting Policies: The accounting policies and presentation of the accompanying schedule of expenditures of federal awards and state financial assistance of City of Crestview, Florida (the County) have been designed to conform with generally accepted accounting principles applicable to governmental units, including the reporting and compliance requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) (federal awards); and Chapter 10.550, Rules of the Auditor General of the State of Florida.The County reporting entity is defined in Note 1 to the Countys basic financial statements for the year ended September 30, 2022. All federal awards and state financial assistance received directly from federal or state agencies, as well as federal awards and state financial assistance passed through other governmental agencies, are included in the schedule. The accompanying schedule of expenditures of federal awards and state financial assistance is presented using the same basis of accounting as the fund in which the grant is recorded, generally the accrual or modified accrual basis, as described in Note 1 D to the Citys financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.