Title: Scope of Presentation
Accounting Policies: The expenditures included in the accompanying schedule were reported on the modified accrual basis of accounting for governmental funds and the accrual basis for proprietary funds, which is described in Note 1 of the City’s financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass through entity identifying numbers are presented when available.
De Minimis Rate Used: Y
Rate Explanation: Elected to use in instances where indirect costs are allowable
The accompanying schedule presents only the expenditures incurred (and related awards received) by the City of Susanville that are reimbursable under programs of federal agencies providing financial assistance. For the purpose of this schedule, financial assistance includes both federal financial assistance received directly from a federal agency, as well as federal funds received from pass-through entities by the City of Susanville. Only the portion of program expenditures reimbursable with such federal funds is reported in the accompanying schedule. Program expenditures in excess of the maximum federal reimbursement authorized or the portion of the program expenditures that were funded with the state, local or other non-federal funds are excluded from the accompanying schedule.
Title: Basis of Accounting
Accounting Policies: The expenditures included in the accompanying schedule were reported on the modified accrual basis of accounting for governmental funds and the accrual basis for proprietary funds, which is described in Note 1 of the City’s financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass through entity identifying numbers are presented when available.
De Minimis Rate Used: Y
Rate Explanation: Elected to use in instances where indirect costs are allowable
The expenditures included in the accompanying schedule were reported on the modified accrual basis of accounting for governmental funds and the accrual basis for proprietary funds, which is described in Note 1 of the City’s financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass through entity identifying numbers are presented when available. The City elected to use the 10% de minimis cost rate as covered in Section 200.414 Indirect (F & A) costs.
Title: Major Programs
Accounting Policies: The expenditures included in the accompanying schedule were reported on the modified accrual basis of accounting for governmental funds and the accrual basis for proprietary funds, which is described in Note 1 of the City’s financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass through entity identifying numbers are presented when available.
De Minimis Rate Used: Y
Rate Explanation: Elected to use in instances where indirect costs are allowable
The City had two major programs for the year ended June 30, 2022, consisting of the Airport Improvement Program grant which had total disbursements of $1,286,912, and the Assistance to Firefighters grant which had total disbursements of $761,905. This amount calculates to 97% of the total disbursements from federal awards.
Title: Subrecipient Expenditures
Accounting Policies: The expenditures included in the accompanying schedule were reported on the modified accrual basis of accounting for governmental funds and the accrual basis for proprietary funds, which is described in Note 1 of the City’s financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass through entity identifying numbers are presented when available.
De Minimis Rate Used: Y
Rate Explanation: Elected to use in instances where indirect costs are allowable
During the fiscal year ended June 30, 2022, the City of Susanville did not make payments to subrecipients.