Notes to SEFA
Title: The Reporting Entity
Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of the City of Scottsdale, Arizona
(City) and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with requirements of
Title 2 of the U.S. Code of Federal Regulations - Part 200, Uniform Administrative Requirements, Cost Principles, and
Audit Requirements for Federal Awards. Therefore some amounts presented in this schedule may differ from
amounts presented in, or used in the preparation of the financial statements. Federal awards provided to subrecipients
are treated as expenditures when paid to the sub-recipient.
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.
The City, for purposes of the Schedule of Expenditures of Federal Awards, includes all the funds of the primary
government as defined by Government Accounting Standards Board (GASB).
The City administers certain federal financial assistance programs through sub-recipients. Those sub-recipients are
not considered part of the City reporting entity.
Title: Pass-Through Grantor's Reference
Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of the City of Scottsdale, Arizona
(City) and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with requirements of
Title 2 of the U.S. Code of Federal Regulations - Part 200, Uniform Administrative Requirements, Cost Principles, and
Audit Requirements for Federal Awards. Therefore some amounts presented in this schedule may differ from
amounts presented in, or used in the preparation of the financial statements. Federal awards provided to subrecipients
are treated as expenditures when paid to the sub-recipient.
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.
ACFAN Arizona Child & Family Advocacy Network
ACJC Arizona Criminal Justice Commission
ADFFM Arizona Department of Forestry and Fire Management
ADOT Arizona Department of Transportation
APRK Arizona Parks Board
ASTA Arizona Secretary of State
AZDOHS Arizona Department of Homeland Security
COP City of Phoenix
GOHS Governor's Office of Highway Safety
MCACAAR Maricopa County Arizona, County Attorney's Office
MCHSD Maricopa County Human Services Department
WIFA Water Infrastructure Finance Authority of Arizona
Title: Prior Year Numbers
Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of the City of Scottsdale, Arizona
(City) and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with requirements of
Title 2 of the U.S. Code of Federal Regulations - Part 200, Uniform Administrative Requirements, Cost Principles, and
Audit Requirements for Federal Awards. Therefore some amounts presented in this schedule may differ from
amounts presented in, or used in the preparation of the financial statements. Federal awards provided to subrecipients
are treated as expenditures when paid to the sub-recipient.
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.
For fiscal year ending 2023, the Schedule of Federal Awards had $1,067,274 reported under Assistance Listing
21.016, however should have been reported under Assistance Listing 16.922.