Notes to SEFA
This Schedule is prepared on the same basis of accounting as the City’s financial statements. The City uses the accrual basis of accounting.
The City has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The amounts shown as current year expenditures represent only the federal award portion of the program costs. Entire program costs, including the City’s portion, are more than shown. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
ALN 16.738 US Department of Justice Grants15PBJA-21-GG-02815-JAGX includes $14,207 expenditures incurred during 2023 for Ballistic Shields, and 15PBJA-GG-03903-JAGX includes $13,541 expenditures incurred during 2023 for cameras and language teaching program. ALN 97.042 US Department of Homeland Security EMPG Grant E24-238 includes $16,766 in 2023 eligible expenditures for supplies and services. ALN 97.036 – COVID-19 Disaster Grants D23-202 had allowable expenditures from prior years 2022-2023 in the amount of $5,536 for labor and repair for damages from the severe winter storms, winds, flooding, landslides, and mudslides.