Notes to SEFA
The accompanying schedule of expenditures of federal awards (SEFA) presents the activity of federal award programs administered by the Town of Salina, which is described in Note 1 to the Town’s accompanying financial statements. Federal awards that are included in the schedule may be received directly from federal agencies, as well as federal awards that are passed through from other government agencies. The information in this schedule is presented in accordance with the 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. CFDA numbers and pass-through numbers are provided, when available.
The accompanying schedule of expenditures of federal awards is a summary of the activity of the Town’s federal award programs and presents transactions that are included in the financial statements of the Town, as required by accounting principles generally accepted in the United States of America. 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.
Indirect costs are included in the reported expenditures to the extent they are included in the federal financial reports used as the source for the data provided. The Town has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Matching costs (the Town’s share of certain program costs) are not included in the reported federal expenditures.