Notes to SEFA
Title: NOTE 3 – PROGRAM COSTS
Accounting Policies: Note 1 - This schedule is prepared on the same basis of accounting as the City of Sumner’s financial statements. The City of Sumner uses the cash basis of accounting for all funds.
De Minimis Rate Used: Y
Rate Explanation: Note 2 - The City of Sumner has elected to use the 10-percent de Minimis indirect cost rate allowed under the Uniform Guidance; however, the amount expended includes $0 claimed as an indirect cost recovery.
The amounts shown as current year expenditures represent only the federal portion of the program costs. Entire program costs, including the City of Sumner’s portion, are more than shown. Such expenditures are recognized following, as applicable, either the cost principles in the OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Government, or the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: NOTE 4 – PRIOR YEAR(S)
Accounting Policies: Note 1 - This schedule is prepared on the same basis of accounting as the City of Sumner’s financial statements. The City of Sumner uses the cash basis of accounting for all funds.
De Minimis Rate Used: Y
Rate Explanation: Note 2 - The City of Sumner has elected to use the 10-percent de Minimis indirect cost rate allowed under the Uniform Guidance; however, the amount expended includes $0 claimed as an indirect cost recovery.
The amounts shown reflect federal participation in a prior year. For clarity, these expenditures are presented separately from current year.
Title: NOTE 5 – DONATED PERSONEL PROTECTIVE EQUIPMENT (PPE) (UNAUDITED)
Accounting Policies: Note 1 - This schedule is prepared on the same basis of accounting as the City of Sumner’s financial statements. The City of Sumner uses the cash basis of accounting for all funds.
De Minimis Rate Used: Y
Rate Explanation: Note 2 - The City of Sumner has elected to use the 10-percent de Minimis indirect cost rate allowed under the Uniform Guidance; however, the amount expended includes $0 claimed as an indirect cost recovery.
During the emergency period of COVID-19 pandemic and as allowed under OMB Memorandum M-20-20 (April 9, 2020), federal agencies and recipients can donate PPE purchased with federal assistance funds to various entities for the COVID19 response. The donated PPE were mostly provided without any compliance or reporting requirements or assistance listing (CFDA) information from the donors.