Notes to SEFA
The amounts shown as current year expenditures represent only the expended portion of awarded federal funds. The city claimed and received SLFRF funds as expenditure category 6: revenue replacement, in accordance with the SLFRF Final Rule. 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.