Notes to SEFA
Title: Note 1
Accounting Policies: Single Audit Reporting Entity the accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all federal award progrms of the Decatur Park District. The District includes expenditures in it Schedule of Expenditures of Federal Awards for all federal programs administered by the same funds and agencies included in the Districts reporting entity used for its basic financial statements. The SEFA includes all federal awards received directly from federal agencies as well as federal financial awards passed through other agencies. The component unit included in the financial statements did not receive federal awards during the year.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all federal award programs of the Decatur Park District. The District includes expenditures in its Schedule of Expenditures of Federal Awards for all federal programs administered by the same funds and agencies included in the District’s reporting entity used for its basic financial statements. The SEFA includes all federal awards received directly from federal agencies as well as federal financial awards passed through other agencies. The component unit included in the financial statements did not receive federal awards during the year.
Title: Note 2
Accounting Policies: Single Audit Reporting Entity the accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all federal award progrms of the Decatur Park District. The District includes expenditures in it Schedule of Expenditures of Federal Awards for all federal programs administered by the same funds and agencies included in the Districts reporting entity used for its basic financial statements. The SEFA includes all federal awards received directly from federal agencies as well as federal financial awards passed through other agencies. The component unit included in the financial statements did not receive federal awards during the year.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Schedule of Expenditures of Federal Awards has been presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
Title: Note 3
Accounting Policies: Single Audit Reporting Entity the accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all federal award progrms of the Decatur Park District. The District includes expenditures in it Schedule of Expenditures of Federal Awards for all federal programs administered by the same funds and agencies included in the Districts reporting entity used for its basic financial statements. The SEFA includes all federal awards received directly from federal agencies as well as federal financial awards passed through other agencies. The component unit included in the financial statements did not receive federal awards during the year.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The District has chosen not to apply the de minimis 10% indirect cost rate allowed under the Uniform Guidance.
Title: Note 4
Accounting Policies: Single Audit Reporting Entity the accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all federal award progrms of the Decatur Park District. The District includes expenditures in it Schedule of Expenditures of Federal Awards for all federal programs administered by the same funds and agencies included in the Districts reporting entity used for its basic financial statements. The SEFA includes all federal awards received directly from federal agencies as well as federal financial awards passed through other agencies. The component unit included in the financial statements did not receive federal awards during the year.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The District did not provide federal awards to subrecipients during the year ended April 30, 2023.
Title: Note 5
Accounting Policies: Single Audit Reporting Entity the accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all federal award progrms of the Decatur Park District. The District includes expenditures in it Schedule of Expenditures of Federal Awards for all federal programs administered by the same funds and agencies included in the Districts reporting entity used for its basic financial statements. The SEFA includes all federal awards received directly from federal agencies as well as federal financial awards passed through other agencies. The component unit included in the financial statements did not receive federal awards during the year.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Certain federal financial awards programs do not involve cash awards. The District receives grant awards from the Federal Aviation Administration, of which the projects are executed by the Illinois Department of Transportation (IDOT) on behalf of the District. The SEFA includes $ 5,370 expenditures that were incurred by IDOT on behalf of the District as expenditures in the Airport Improvement Program (assistance listing 20.106).
Title: Note 6
Accounting Policies: Single Audit Reporting Entity the accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all federal award progrms of the Decatur Park District. The District includes expenditures in it Schedule of Expenditures of Federal Awards for all federal programs administered by the same funds and agencies included in the Districts reporting entity used for its basic financial statements. The SEFA includes all federal awards received directly from federal agencies as well as federal financial awards passed through other agencies. The component unit included in the financial statements did not receive federal awards during the year.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Schedule of Expenditures of Federal Awards reflects federal expenditures for all individual grants which were active during the year. The categorization of expenditures by program included in the Schedule is based on the Catalog of Federal Domestic Assistance (CFDA). Changes in the categorization of expenditures occur based on revisions to the CFDA, which are issued in June and December of each year. When preparing the Schedule of Expenditures of Federal Awards, the District uses the most current information available from pass-through entities to determine whether funding is state or federal. Due to a different fiscal year than some pass-through entities, situations can arise where funding reported as federal is ultimately determined to be nonfederal and vice versa. Under these circumstances, the reclassified amount is reported on the current year Schedule of Expenditures of Federal Awards.