Notes to SEFA
Title: BASIS OF PRESENTATION
Accounting Policies: Expenditures reported on the schedule are presented in conformity with accounting
principles generally accepted in the United States and the amounts presented are derived
from the City’s general ledger.
De Minimis Rate Used: N
Rate Explanation: na
The accompanying schedule of expenditures of federal awards (Schedule) includes the
federal grant activity of the City of Utica (City), under programs of the federal government
for the year ended March 31, 2023. The information in this 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 City, it is not intended to and does not present the financial
position or the respective changes in financial position of the governmental activities, each
major fund, and the aggregate remaining fund information of the City.
Title: PASS-THROUGH PROGRAMS
Accounting Policies: Expenditures reported on the schedule are presented in conformity with accounting
principles generally accepted in the United States and the amounts presented are derived
from the City’s general ledger.
De Minimis Rate Used: N
Rate Explanation: na
Where the City receives funds from a government entity other than the federal government
(pass-through), the funds are accumulated based upon the Federal Assistance Listing
Number (ALN) advised by the pass-through grantor.
Identifying numbers, other than the ALN numbers, which may be assigned by passthrough
grantors are not maintained in the City’s financial management system. The City
has identified certain pass-through identifying numbers and included them in the schedule
of expenditures of federal awards, as available.
Title: INDIRECT COSTS
Accounting Policies: Expenditures reported on the schedule are presented in conformity with accounting
principles generally accepted in the United States and the amounts presented are derived
from the City’s general ledger.
De Minimis Rate Used: N
Rate Explanation: na
Indirect costs are included in the reported expenditures to the extent they are included in
the financial reports used as the source for the expenditures presented.
The City did not elect to use the 10 percent de-minimis indirect cost rate as allowed under
the Uniform Guidance.
Title: MATCHING COSTS
Accounting Policies: Expenditures reported on the schedule are presented in conformity with accounting
principles generally accepted in the United States and the amounts presented are derived
from the City’s general ledger.
De Minimis Rate Used: N
Rate Explanation: na
Matching costs, i.e. the City’s share of certain program costs, are not included in the
reported expenditures.