Title: 1. BASIS OF PRESENTATION
Accounting Policies: The information in the Schedule is presented 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").
De Minimis Rate Used: N
Rate Explanation: The Municipality has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") includes the federal award activity of the Municipality of San Juan (the Municipality) under programs of the federal government for the year ended June 30, 2024. The information in the Schedule is presented 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"). Because the Schedule presents only a selected portion of the operations of the Municipality, it is not intended to and does not present the financial position and changes in net assets of the Municipality.
Title: 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Accounting Policies: The information in the Schedule is presented 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").
De Minimis Rate Used: N
Rate Explanation: The Municipality has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Expenditures related to Disaster Grants - Public Assistance (ALN 97.036) are recognized when incurred and approved by the granting agency.
The Municipality has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
Title: 3. SUBRECIPIENTS
Accounting Policies: The information in the Schedule is presented 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").
De Minimis Rate Used: N
Rate Explanation: The Municipality has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
During fiscal year 2023-2024, the Municipality disbursed $13,276,151 to sub-recipients for healthcare, public service and housing, and other community-based services. The Municipality's federal financial assistance programs were:
Title: Federal Programs
Accounting Policies: The information in the Schedule is presented 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").
De Minimis Rate Used: N
Rate Explanation: The Municipality has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
Assistance Listing Number Expenditures to Subrecipients
Title: Community Development Block Grants/Entitle Grants
Accounting Policies: The information in the Schedule is presented 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").
De Minimis Rate Used: N
Rate Explanation: The Municipality has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
14.218 - $534,343
Title: COVID-19 - CARES ACT - CDBG - CV
Accounting Policies: The information in the Schedule is presented 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").
De Minimis Rate Used: N
Rate Explanation: The Municipality has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
14.218 - 702,280
Title: Housing Opportunities for Persons with AIDS
Accounting Policies: The information in the Schedule is presented 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").
De Minimis Rate Used: N
Rate Explanation: The Municipality has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
14.241 - 3,057,016
Title: HOPWA - Project Sponsor
Accounting Policies: The information in the Schedule is presented 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").
De Minimis Rate Used: N
Rate Explanation: The Municipality has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
14.241 - 1,890,984
Title: COVID-19 - CARES ACT - HOPWA - Housing Opportunities for Persons with AIDS
Accounting Policies: The information in the Schedule is presented 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").
De Minimis Rate Used: N
Rate Explanation: The Municipality has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
14.241 - 42,560
Title: HIV Emergency Relief Project Grants 93.914 5,981,466
Accounting Policies: The information in the Schedule is presented 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").
De Minimis Rate Used: N
Rate Explanation: The Municipality has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
93.914 - 5,981,466
Title: Ending the HIV Epidemic: A Plan for America — Ryan White HIV/AIDS Program Parts A and B
Accounting Policies: The information in the Schedule is presented 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").
De Minimis Rate Used: N
Rate Explanation: The Municipality has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
93.686 - 1,067,502
Title: TOTAL
Accounting Policies: The information in the Schedule is presented 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").
De Minimis Rate Used: N
Rate Explanation: The Municipality has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
$13,276,151