Notes to SEFA
Title: FEDERAL FORFEITED PROPERTY PROGRAM
Accounting Policies: The Schedule of Expenditures of Federal Awards (SEFA) includes the federal grant activity of the City of Wichita under programs of the federal government for the year ended December 31, 2022 and is presented on the modified accrual basis of accounting, except for subrecipient expenditures, which are recorded on the cash basis. The information in the SEFA 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The City of Wichita has elected not to use the 10% de minimis cost rate allowed under Section 200.414(f) of theUniform Guidance. Instead of the de minimus rate, the City of Wichita works with a consultant to prepare an indirect cost rate plan (ICAP) that is submitted to the cognizant agency on an annual basis for review and approval. The Citys indirect cost rates used in the 2022 financial statements and for reimbursement for 2022 federal expenditures were approved by the cognizant agency.
In 2022, the Narcotic Seizure program acquired $3,979 in federal forfeited property and expended zero on the qualified program.
Title: COMMUNITY SERVICES BLOCK GRANT
Accounting Policies: The Schedule of Expenditures of Federal Awards (SEFA) includes the federal grant activity of the City of Wichita under programs of the federal government for the year ended December 31, 2022 and is presented on the modified accrual basis of accounting, except for subrecipient expenditures, which are recorded on the cash basis. The information in the SEFA 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The City of Wichita has elected not to use the 10% de minimis cost rate allowed under Section 200.414(f) of theUniform Guidance. Instead of the de minimus rate, the City of Wichita works with a consultant to prepare an indirect cost rate plan (ICAP) that is submitted to the cognizant agency on an annual basis for review and approval. The Citys indirect cost rates used in the 2022 financial statements and for reimbursement for 2022 federal expenditures were approved by the cognizant agency.
The Community Services Block Grant (CSBG) is passed to the City of Wichita through the Kansas Housing Resources Corporation. Expenditures for the grant program years ending September 30, 2022 and September 30, 2023 are summarized in the following tables.(see tables in report)