Notes to SEFA
Title: NOTE 4—SUBRECIPIENTS
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following 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 (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts, if any, shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: The City has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
Of the federal expenditures presented in the Schedule, the City provided federal awards to subrecipients as follows: Assistance Amount
Listing Provided to
Program Title Number Subrecipients
Emergency Solutions Grant Program 14.231 $ 310,761
Community Development Block Grants/
State's Program and Non-Entitlement
Grants in Hawaii 14.228 204,676