Title: Purpose of Schedule
Accounting Policies: SIGNIFICANT ACCOUNTING POLICIES
Basis of Presentation
The accompanying schedule includes the federal grant activity of the City for the year ended
June 30, 2024. The information in this schedule is presented in accordance with the
requirements of the Uniform Guidance.
Federal Financial Assistance Pursuant to the Single Audit Act of 1984; the Single Audit Act
Amendments of 2015, and the Uniform Guidance, federal financial assistance is defined as
assistance provided by a federal agency, either directly or indirectly, in the form of grants,
contracts, cooperative agreements, loans, loan guarantees, property, interest subsidies,
insurance, endowments, or direct appropriations. Federal financial assistance does not include
direct federal cash assistance to individuals.
Assistance Listing Number (ALN) – The Uniform Guidance requires the Schedule to show
the total expenditures for each of the City's federal financial assistance programs as identified
in the Schedule. The Schedule is a government-wide summary of individual federal programs.
Each program included in the Schedule is assigned a five-digit program identification number,
or ALN, which identifies the federal agency and its specific program in the schedule.
Type A and Type B Programs – The Single Audit Act of 1984 (as subsequently amended) and
the Uniform Guidance establish the levels to be used in defining Type A and Type B federal
programs. Type A programs for the City are those programs that exceeded $750,000 in the
federal awards expended for the fiscal year ended June 30, 2024. No other programs are
classified as Type B by the City.
Reporting Entity and Basis of Accounting
The City’s reporting entity is fully described in Note 1 of its basic financial statements.
Federal financial assistance programs included in the Schedule are reported in the City's
basic financial statements as intergovernmental revenue in the general and other
governmental funds. Such expenditures are recognized following the Uniform Guidance,
where certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The City has not elected to use the 10% de minimis indirect cost rate allowed under the
Uniform Guidance.
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) is a
supplementary schedule to Mapleton City, Utah’s (the City) basic financial statements and is
presented for additional analysis. The Schedule is required by the audit requirements of Title 2
U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost
Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
Title: Federal Insurances and Non-cash Assistance
Accounting Policies: SIGNIFICANT ACCOUNTING POLICIES
Basis of Presentation
The accompanying schedule includes the federal grant activity of the City for the year ended
June 30, 2024. The information in this schedule is presented in accordance with the
requirements of the Uniform Guidance.
Federal Financial Assistance Pursuant to the Single Audit Act of 1984; the Single Audit Act
Amendments of 2015, and the Uniform Guidance, federal financial assistance is defined as
assistance provided by a federal agency, either directly or indirectly, in the form of grants,
contracts, cooperative agreements, loans, loan guarantees, property, interest subsidies,
insurance, endowments, or direct appropriations. Federal financial assistance does not include
direct federal cash assistance to individuals.
Assistance Listing Number (ALN) – The Uniform Guidance requires the Schedule to show
the total expenditures for each of the City's federal financial assistance programs as identified
in the Schedule. The Schedule is a government-wide summary of individual federal programs.
Each program included in the Schedule is assigned a five-digit program identification number,
or ALN, which identifies the federal agency and its specific program in the schedule.
Type A and Type B Programs – The Single Audit Act of 1984 (as subsequently amended) and
the Uniform Guidance establish the levels to be used in defining Type A and Type B federal
programs. Type A programs for the City are those programs that exceeded $750,000 in the
federal awards expended for the fiscal year ended June 30, 2024. No other programs are
classified as Type B by the City.
Reporting Entity and Basis of Accounting
The City’s reporting entity is fully described in Note 1 of its basic financial statements.
Federal financial assistance programs included in the Schedule are reported in the City's
basic financial statements as intergovernmental revenue in the general and other
governmental funds. Such expenditures are recognized following the Uniform Guidance,
where certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The City has not elected to use the 10% de minimis indirect cost rate allowed under the
Uniform Guidance.
No non-cash assistance is reported in the schedule for the year ended June 30, 2024.
Title: Significant Accounting Policies
Accounting Policies: SIGNIFICANT ACCOUNTING POLICIES
Basis of Presentation
The accompanying schedule includes the federal grant activity of the City for the year ended
June 30, 2024. The information in this schedule is presented in accordance with the
requirements of the Uniform Guidance.
Federal Financial Assistance Pursuant to the Single Audit Act of 1984; the Single Audit Act
Amendments of 2015, and the Uniform Guidance, federal financial assistance is defined as
assistance provided by a federal agency, either directly or indirectly, in the form of grants,
contracts, cooperative agreements, loans, loan guarantees, property, interest subsidies,
insurance, endowments, or direct appropriations. Federal financial assistance does not include
direct federal cash assistance to individuals.
Assistance Listing Number (ALN) – The Uniform Guidance requires the Schedule to show
the total expenditures for each of the City's federal financial assistance programs as identified
in the Schedule. The Schedule is a government-wide summary of individual federal programs.
Each program included in the Schedule is assigned a five-digit program identification number,
or ALN, which identifies the federal agency and its specific program in the schedule.
Type A and Type B Programs – The Single Audit Act of 1984 (as subsequently amended) and
the Uniform Guidance establish the levels to be used in defining Type A and Type B federal
programs. Type A programs for the City are those programs that exceeded $750,000 in the
federal awards expended for the fiscal year ended June 30, 2024. No other programs are
classified as Type B by the City.
Reporting Entity and Basis of Accounting
The City’s reporting entity is fully described in Note 1 of its basic financial statements.
Federal financial assistance programs included in the Schedule are reported in the City's
basic financial statements as intergovernmental revenue in the general and other
governmental funds. Such expenditures are recognized following the Uniform Guidance,
where certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The City has not elected to use the 10% de minimis indirect cost rate allowed under the
Uniform Guidance.
Basis of Presentation
The accompanying schedule includes the federal grant activity of the City for the year ended
June 30, 2024. The information in this schedule is presented in accordance with the
requirements of the Uniform Guidance.
Federal Financial Assistance Pursuant to the Single Audit Act of 1984; the Single Audit Act
Amendments of 2015, and the Uniform Guidance, federal financial assistance is defined as
assistance provided by a federal agency, either directly or indirectly, in the form of grants,
contracts, cooperative agreements, loans, loan guarantees, property, interest subsidies,
insurance, endowments, or direct appropriations. Federal financial assistance does not include
direct federal cash assistance to individuals.
Assistance Listing Number (ALN) – The Uniform Guidance requires the Schedule to show
the total expenditures for each of the City's federal financial assistance programs as identified
in the Schedule. The Schedule is a government-wide summary of individual federal programs.
Each program included in the Schedule is assigned a five-digit program identification number,
or ALN, which identifies the federal agency and its specific program in the schedule.
Type A and Type B Programs – The Single Audit Act of 1984 (as subsequently amended) and
the Uniform Guidance establish the levels to be used in defining Type A and Type B federal
programs. Type A programs for the City are those programs that exceeded $750,000 in the
federal awards expended for the fiscal year ended June 30, 2024. No other programs are
classified as Type B by the City.
Reporting Entity and Basis of Accounting
The City’s reporting entity is fully described in Note 1 of its basic financial statements.
Federal financial assistance programs included in the Schedule are reported in the City's
basic financial statements as intergovernmental revenue in the general and other
governmental funds. Such expenditures are recognized following the Uniform Guidance,
where certain types of expenditures are not allowable or are limited as to reimbursement.
Title: Federal De Minimis Indirect Rate
Accounting Policies: SIGNIFICANT ACCOUNTING POLICIES
Basis of Presentation
The accompanying schedule includes the federal grant activity of the City for the year ended
June 30, 2024. The information in this schedule is presented in accordance with the
requirements of the Uniform Guidance.
Federal Financial Assistance Pursuant to the Single Audit Act of 1984; the Single Audit Act
Amendments of 2015, and the Uniform Guidance, federal financial assistance is defined as
assistance provided by a federal agency, either directly or indirectly, in the form of grants,
contracts, cooperative agreements, loans, loan guarantees, property, interest subsidies,
insurance, endowments, or direct appropriations. Federal financial assistance does not include
direct federal cash assistance to individuals.
Assistance Listing Number (ALN) – The Uniform Guidance requires the Schedule to show
the total expenditures for each of the City's federal financial assistance programs as identified
in the Schedule. The Schedule is a government-wide summary of individual federal programs.
Each program included in the Schedule is assigned a five-digit program identification number,
or ALN, which identifies the federal agency and its specific program in the schedule.
Type A and Type B Programs – The Single Audit Act of 1984 (as subsequently amended) and
the Uniform Guidance establish the levels to be used in defining Type A and Type B federal
programs. Type A programs for the City are those programs that exceeded $750,000 in the
federal awards expended for the fiscal year ended June 30, 2024. No other programs are
classified as Type B by the City.
Reporting Entity and Basis of Accounting
The City’s reporting entity is fully described in Note 1 of its basic financial statements.
Federal financial assistance programs included in the Schedule are reported in the City's
basic financial statements as intergovernmental revenue in the general and other
governmental funds. Such expenditures are recognized following the Uniform Guidance,
where certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The City has not elected to use the 10% de minimis indirect cost rate allowed under the
Uniform Guidance.
The City has not elected to use the 10% de minimis indirect cost rate allowed under the
Uniform Guidance.