Notes to SEFA
Title: NOTE 3 U.S. DEPARTMENT OF AGRICULTURE PROGRAMS
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the City of Worcester, Massachusetts and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Expenditures are recognized following the cost principles contained in the Uniform Guidance for all awards with the exception of Assistance Listing21.019, which follows criteria determined by the Department of Treasury for allowability of costs. 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 amount reported for the National School Lunch Program Non-Cash Assistance (Commodities)represents non-monetary assistance and is reported in the schedule at the fair market value of thecommodities received. The amounts reported for the National School Lunch Program CashAssistance represent cash receipts from federal reimbursements.
Title: NOTE 4 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the City of Worcester, Massachusetts and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Expenditures are recognized following the cost principles contained in the Uniform Guidance for all awards with the exception of Assistance Listing21.019, which follows criteria determined by the Department of Treasury for allowability of costs. 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 amount reported for the School-Based Medicaid Reimbursement Program represents federal cashreceipts related to Administrative Activity Claims.