Notes to SEFA
The accompanying schedule of expenditures of federal awards (the ‘Schedule’) includes the federal grant activity administered by the City of Jeannette for the year ended December 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 Grant Guidance – UGG). 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 changes in net position of the City of Jeannette.
Federal financial award revenues are included in the financial statements as part of ‘intergovernmental’ revenues. Federal grants receivable are included as part of 'due from other governments'.