Title: Awards Provided to Subrecipients
Accounting Policies: Purpose of Schedule and Reporting Entity: The accompanying Schedule of Expenditures of Federal Awards has been prepared to comply with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). This Uniform Guidance requires a schedule that provides total federal awards expended for each federal program and the assistance listing number or other identifying number when the assistance listing number is not available. This schedule includes all federal awards administered by the City of Hazelwood, Missouri. Basis of Presentation: The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards includes these definitions, which govern the contents of the schedule: Federal financial assistance means assistance that non-Federal entities receive or administer in the form of grants, loans, loan guarantees, property (including donated surplus property), cooperative agreements, interest subsidies, insurance, food commodities, direct appropriations, and other assistance, but does not include amounts received as reimbursement for services rendered to individuals. Federal award means Federal financial assistance and Federal cost-reimbursement contracts that non-Federal entities receive directly from Federal awarding agencies or indirectly from pass-through entities. It does not include procurement contracts, under grants or contracts, used to buy goods or services from vendors. Because the Schedule presents only a selected portion of operations of the City of Hazelwood, Missouri, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the City of Hazelwood, Missouri. Basis of Accounting: The accompanying Schedule of Expenditures of Federal Awards is presented on the accrual basis of accounting. Such expenditures are recognized following 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 financial statements. The City of Hazelwood, Missouri has not elected to use the 10% de minimis indirect cost rate.
De Minimis Rate Used: N
Rate Explanation: The auditee did not participate in any federal award programs which provided funding for indirect costs.
The City of Hazelwood, Missouri provided no federal awards to subrecipients during the year ended June 30, 2023.
Title: Donated Personal Protective Equipment
Accounting Policies: Purpose of Schedule and Reporting Entity: The accompanying Schedule of Expenditures of Federal Awards has been prepared to comply with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). This Uniform Guidance requires a schedule that provides total federal awards expended for each federal program and the assistance listing number or other identifying number when the assistance listing number is not available. This schedule includes all federal awards administered by the City of Hazelwood, Missouri. Basis of Presentation: The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards includes these definitions, which govern the contents of the schedule: Federal financial assistance means assistance that non-Federal entities receive or administer in the form of grants, loans, loan guarantees, property (including donated surplus property), cooperative agreements, interest subsidies, insurance, food commodities, direct appropriations, and other assistance, but does not include amounts received as reimbursement for services rendered to individuals. Federal award means Federal financial assistance and Federal cost-reimbursement contracts that non-Federal entities receive directly from Federal awarding agencies or indirectly from pass-through entities. It does not include procurement contracts, under grants or contracts, used to buy goods or services from vendors. Because the Schedule presents only a selected portion of operations of the City of Hazelwood, Missouri, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the City of Hazelwood, Missouri. Basis of Accounting: The accompanying Schedule of Expenditures of Federal Awards is presented on the accrual basis of accounting. Such expenditures are recognized following 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 financial statements. The City of Hazelwood, Missouri has not elected to use the 10% de minimis indirect cost rate.
De Minimis Rate Used: N
Rate Explanation: The auditee did not participate in any federal award programs which provided funding for indirect costs.
The City of Hazelwood, Missouri received no donated personal protective equipment which had been purchased with federal funds. This footnote is unaudited.
Title: Subsequent Events
Accounting Policies: Purpose of Schedule and Reporting Entity: The accompanying Schedule of Expenditures of Federal Awards has been prepared to comply with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). This Uniform Guidance requires a schedule that provides total federal awards expended for each federal program and the assistance listing number or other identifying number when the assistance listing number is not available. This schedule includes all federal awards administered by the City of Hazelwood, Missouri. Basis of Presentation: The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards includes these definitions, which govern the contents of the schedule: Federal financial assistance means assistance that non-Federal entities receive or administer in the form of grants, loans, loan guarantees, property (including donated surplus property), cooperative agreements, interest subsidies, insurance, food commodities, direct appropriations, and other assistance, but does not include amounts received as reimbursement for services rendered to individuals. Federal award means Federal financial assistance and Federal cost-reimbursement contracts that non-Federal entities receive directly from Federal awarding agencies or indirectly from pass-through entities. It does not include procurement contracts, under grants or contracts, used to buy goods or services from vendors. Because the Schedule presents only a selected portion of operations of the City of Hazelwood, Missouri, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the City of Hazelwood, Missouri. Basis of Accounting: The accompanying Schedule of Expenditures of Federal Awards is presented on the accrual basis of accounting. Such expenditures are recognized following 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 financial statements. The City of Hazelwood, Missouri has not elected to use the 10% de minimis indirect cost rate.
De Minimis Rate Used: N
Rate Explanation: The auditee did not participate in any federal award programs which provided funding for indirect costs.
The Organization has evaluated events subsequent to June 30, 2023 to assess the need for potential recognition or disclosure in the financial statements. Such events have been evaluated through May 20, 2024, the date the financial statements were available to be issued.