Notes to SEFA
Title: FOOD DISTRIBUTION
Accounting Policies: The accompanying schedule of federal expenditures includes the activity of all federally assisted programs of the City of Winchester, Virginia and is presented on the modified accrual basis of accounting, as described in Note 1 to the City's basic financial statements. All federal awards received directly from federal agencies, as well as federal awards passed through other government agencies, are included on this schedule.
De Minimis Rate Used: N
Rate Explanation: The City did not elect to use the 10% de minimus indirect cost rate
Nonmonetary assistance is reported in the schedule at the fair market value of the commodities received and disbursed.
Title: SUBRECIPIENT MONITORING
Accounting Policies: The accompanying schedule of federal expenditures includes the activity of all federally assisted programs of the City of Winchester, Virginia and is presented on the modified accrual basis of accounting, as described in Note 1 to the City's basic financial statements. All federal awards received directly from federal agencies, as well as federal awards passed through other government agencies, are included on this schedule.
De Minimis Rate Used: N
Rate Explanation: The City did not elect to use the 10% de minimus indirect cost rate
Of the federal expenditures presented in the schedule, the City provided federal awards to subrecipients as follows:
Program Title AL Sub-recipient Amount
COVID-19 - Coronavirus State and Local Fiscal Recovery Funds 21.027 AIDS Response Effort, Inc $ 37,814
COVID-19 - Coronavirus State and Local Fiscal Recovery Funds 21.027 Congregational Community Action Plan 38,315
COVID-19 - Coronavirus State and Local Fiscal Recovery Funds 21.027 Blue Ridge Habitat for Humanity 320,682
COVID-19 - Coronavirus State and Local Fiscal Recovery Funds 21.027 Laurel Center 50,000
COVID-19 - Coronavirus State and Local Fiscal Recovery Funds 21.027 Dr. Terry Sinclair Health Clinic 40,020
COVID-19 - Coronavirus State and Local Fiscal Recovery Funds 21.027 United Way of Northern Shenandoah Valley 103,918
COVID-19 - Coronavirus State and Local Fiscal Recovery Funds 21.027 Winchester Area Temporary Thermal Shelter 24,150
$ 614,899
Title: OUTSTANDING LOAN BALANCE
Accounting Policies: The accompanying schedule of federal expenditures includes the activity of all federally assisted programs of the City of Winchester, Virginia and is presented on the modified accrual basis of accounting, as described in Note 1 to the City's basic financial statements. All federal awards received directly from federal agencies, as well as federal awards passed through other government agencies, are included on this schedule.
De Minimis Rate Used: N
Rate Explanation: The City did not elect to use the 10% de minimus indirect cost rate
At June 30, 2023, the City had no outstanding loan balances requiring continuing disclosure.