Notes to SEFA
Title: Non-cash assistance
Accounting Policies: The schedule of expenditures of federal awards includes the federal grant activity of the City of Union City, Georgia (the City) and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal, 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.
No federal awards were expended in the form of non-cash assistance during the year ended August 31,2022