Title: Note 1. Organization
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Department and is presented on the modified accrual basis of accounting. The information presented in this schedule is 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 Department has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
The Police Department of Kansas City, Missouri, (the Department) is the recipient of several federal awards. The accompanying schedule of expenditures of federal awards presents the activity of all federal awards programs of the Department for the year ended April 30, 2024. All federal awards received directly from federal agencies, as well as federal awards passed through from other government agencies, are included on the schedule.
Title: Note 2. Basis of Presentation
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Department and is presented on the modified accrual basis of accounting. The information presented in this schedule is 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 Department has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Department and is presented on the modified accrual basis of accounting. The information presented in this schedule is 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.
Title: Note 3. Local Government Contributions
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Department and is presented on the modified accrual basis of accounting. The information presented in this schedule is 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 Department has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
Local cost sharing, as defined by Title 2 U.S. Code of Federal Regulations Part 200, is required by certain federal grants. The amount of cost sharing varies with each program. Only the federal share of expenditures is presented in the Schedule of Expenditures of Federal Awards
Title: Note 4. Additional Audits
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Department and is presented on the modified accrual basis of accounting. The information presented in this schedule is 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 Department has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
Grantor agencies reserve the right to conduct additional audits of the Department’s grant programs for economy and efficiency and program results which may result in disallowed costs to the Department. However, management does not believe such audits would result in any disallowed costs that would be material to the Department’s financial position at April 30, 2024.
Title: Note 5. Indirect Cost Rate
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Department and is presented on the modified accrual basis of accounting. The information presented in this schedule is 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 Department has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
The Department has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
Title: Note 6. Purpose of Grant Programs
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Department and is presented on the modified accrual basis of accounting. The information presented in this schedule is 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 Department has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
The following descriptions are included to outline the purpose of each of the federal grant programs the Department has been awarded:
Title: Note 6. Purpose of Grant Programs - Continued
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Department and is presented on the modified accrual basis of accounting. The information presented in this schedule is 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 Department has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
· Police Traffic Services/Roadway Safety Services – The National Highway Traffic Safety Administration through the Missouri Department of Highway Safety provides federal funds for personnel, overtime, training, and equipment to target and increase enforcement and awareness of traffic laws regarding aggressive driving actions, substance-impaired driving, and seat belt usage.
Title: Note 6. Purpose of Grant Programs - Continued
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Department and is presented on the modified accrual basis of accounting. The information presented in this schedule is 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 Department has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
· Police Traffic Services – The Federal Highway Administration through the Missouri Department of Highway Safety provides federal funds for overtime for enforcement of traffic laws in highway work-zone areas.
Title: Note 6. Purpose of Grant Programs - Continued
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Department and is presented on the modified accrual basis of accounting. The information presented in this schedule is 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 Department has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
· Motor Carrier Safety Assistance Program – The Federal Motor Carrier Safety Administration through the Missouri Division of Highway Safety provides federal funds for personnel, overtime, travel, training, equipment, and supplies used for roadside inspections of commercial vehicles and for enforcement of operator and equipment violations.
Title: Note 6. Purpose of Grant Programs - Continued
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Department and is presented on the modified accrual basis of accounting. The information presented in this schedule is 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 Department has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
· Forensic DNA Backlog Reduction Program – The Bureau of Justice Assistance provides federal funds to employ forensic specialists to screen and analyze biological evidence as well as perform other entry level duties. In addition, funding is used for travel and training and to purchase DNA related equipment and supplies used in analysis.
Title: Note 6. Purpose of Grant Programs - Continued
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Department and is presented on the modified accrual basis of accounting. The information presented in this schedule is 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 Department has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
· Paul Coverdell Forensic Science Improvement Grant – The Bureau of Justice Assistance through the Missouri Department of Public Safety provides federal funds for laboratory personnel training and travel fees and laboratory supplies.
Title: Note 6. Purpose of Grant Programs - Continued
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Department and is presented on the modified accrual basis of accounting. The information presented in this schedule is 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 Department has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
· Operation LeGend – The Bureau of Justice Assistance provides federal funds for overtime, equipment, supplies, and funding for a Subaward to Kansas City, Kansas Police Department to purchase equipment. Through a partnership with the US Attorney’s Office, Western District of Missouri and the United States Attorney’s Office, Kansas, the Board of Police Commissioners Kansas City Police Department (BOPC) and the Kansas City, Kansas Police Department (KCKPD) have partnered to reduce violence by utilizing the funds to assist in building federal cases against violent actors and their organizations.
Title: Note 6. Purpose of Grant Programs - Continued
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Department and is presented on the modified accrual basis of accounting. The information presented in this schedule is 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 Department has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
· Missouri Western Interdiction and Narcotics Task Force - The Bureau of Justice Assistance through the Platte County Sheriff’s Office provides federal funds to increase the number of drug-related arrests and seizures of drugs being brought into the Metropolitan Kansas City area.
Title: Note 6. Purpose of Grant Programs - Continued
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Department and is presented on the modified accrual basis of accounting. The information presented in this schedule is 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 Department has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
· Bulletproof Vest – The Bureau of Justice Assistance provides up to 50 percent of the total cost of armored vests purchased.
Title: Note 6. Purpose of Grant Programs - Continued
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Department and is presented on the modified accrual basis of accounting. The information presented in this schedule is 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 Department has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
· Project Safe Neighborhood – The Bureau of Justice Assistance through Kansas City Metropolitan Crime Commission (KCMCC) provides funding for one civilian CGIC analyst. The mission of the task force is to focus on the reduction of violent crime in Kansas City, Missouri, and the surrounding areas. This mission will be generally accomplished through a maximum effort of investigation, arrest, detention and enhanced prosecution of criminally active violent offenders.
Title: Note 6. Purpose of Grant Programs - Continued
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Department and is presented on the modified accrual basis of accounting. The information presented in this schedule is 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 Department has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
· Kansas City Anti-Domestic Violence Network Grant – The Office on Violence Against Women through the Missouri Department of Public Safety provides federal funds for overtime and supplies to aid in investigations involving victims of domestic violence. This program provides federal funds to offer emergency supplies for victims of domestic violence.
Title: Note 6. Purpose of Grant Programs - Continued
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Department and is presented on the modified accrual basis of accounting. The information presented in this schedule is 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 Department has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
· Prevention and Prosecution of Sexual Assault – The Office on Violence Against Women through the Missouri Department of Public Safety provides federal funds for personnel to process evidence and aid in investigations regarding sexual offenses and domestic violence cases.
Title: Note 6. Purpose of Grant Programs - Continued
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Department and is presented on the modified accrual basis of accounting. The information presented in this schedule is 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 Department has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
· Improving Criminal Justice Responses Grant – The Office on Violence Against Women through the Rose Brooks Center provides funding for detective overtime for immediate follow-up on domestic violence cases. This grant funds travel expenses, office equipment, and office supplies.
Title: Note 6. Purpose of Grant Programs - Continued
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Department and is presented on the modified accrual basis of accounting. The information presented in this schedule is 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 Department has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
· KC Violent Crime Reduction - The Department of Treasury through the Police Foundation of Kansas City provides federal funds for equipment to help reduce the incident of violent crime and strengthen police services.
Title: Note 6. Purpose of Grant Programs - Continued
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Department and is presented on the modified accrual basis of accounting. The information presented in this schedule is 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 Department has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
· HIDTA Metro Drug Task Force – The Office of National Drug Control Policy provides federal funds for services, supplies, equipment, training, personnel expenses for seven civilians, and overtime for detectives to operate a multijurisdictional task force to investigate poly-drug trafficking.
Title: Note 6. Purpose of Grant Programs - Continued
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Department and is presented on the modified accrual basis of accounting. The information presented in this schedule is 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 Department has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
· HIDTA Analyst – The Office of National Drug Control Policy through the Kansas Bureau of Investigation provides federal funds for one detective, one civilian supervisor, one call taker/dispatcher and one intelligence analyst to concentrate full-time on drug investigations.
Title: Note 6. Purpose of Grant Programs - Continued
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Department and is presented on the modified accrual basis of accounting. The information presented in this schedule is 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 Department has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
· Homeland Security Grant Program - The Department of Homeland Security through the Missouri Department of Public Safety provides federal funds for training, equipment and supplies to protect critical infrastructure and ensure the protection and safety of citizen’s rights to peacefully assemble.
Title: Note 6. Purpose of Grant Programs - Continued
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Department and is presented on the modified accrual basis of accounting. The information presented in this schedule is 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 Department has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
· Homeland Security Grant Program – The Department of Homeland Security through the Mid-America Regional Council provides training, equipment and supplies to directly sustain the Regional Tactical/EOD Team.