Notes to SEFA
Title: Note - 1 Basis of presentation
Accounting Policies: The costs were accounted for on an accrual basis of accounting. No indirect costs have been allocated to the project. All costs associated with the award are direct costs for the project. The award is based on reimbursable expenses and reviewed by the pass through entiry, the Georgia Environmental Finance Authority, before a reimbursement is made to the recipient.
De Minimis Rate Used: N
Rate Explanation: No indirect costs have been allocated to the project.
The foregoing schedule of expenditures of federal awards (“SEFA”) includes the federal grant activity of The Board of Water, Light, and Sinking Fund Commissioners of The City of Dalton, Georgia (an enterprise fund of the City of Dalton, Georgia) (“Dalton Utilities”) and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the 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 financial statements. Expenditures reported in the SEFA are reported on the 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 to reimbursement. Dalton Utilities has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Dalton Utilities did not incur any passed-through subrecipient expenditures during the year ended December 31, 2024.
Title: Note - 2 Emerging Contaminants Clean Water Grant Program
Accounting Policies: The costs were accounted for on an accrual basis of accounting. No indirect costs have been allocated to the project. All costs associated with the award are direct costs for the project. The award is based on reimbursable expenses and reviewed by the pass through entiry, the Georgia Environmental Finance Authority, before a reimbursement is made to the recipient.
De Minimis Rate Used: N
Rate Explanation: No indirect costs have been allocated to the project.
In conjunction with the Environmental Protection Agency (EPA), Georgia Environmental Protection Division (EPD), and the Georgia Environmental Finance Authority (GEFA), Dalton Utilities was awarded a grant of $1,581,000 on August 8, 2023. This grant was awarded to perform a study on the removal of Per- and Polyfluoroalkyl substances (PFAS) from wastewater and wastewater treatment residuals. The primary objectives for the pilot study are to: evaluate the most cost-effective strategies to remove PFAS from impacted wastewater, evaluate the effect of pretreatment of nutrients, and potential scaling/fouling constituents, on the efficiency of PFAS removal technologies, and evaluate cost-effective strategies to treat/destroy PFAS in wastewater treatment residuals.