Notes to SEFA
The accompanying Schedule of Expenditures/Expenses Disbursed of Federal Awards includes the grant activity of Tri-Township Fire Protection District under programs of the federal government for the year ended June 30, 2025. 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 Guidance). Because the schedule presents only a selected portion of the operations of Tri-Township Fire Protection District, it is not intended to and does not present the financial position, changes in net position, or cash flows of Tri-Township Fire Protection District
Expenditures/expenses disbursed reported on the schedule are reported on the accrual basis of accounting. Such expenditures/expenses disbursed are recognized following the cost principles contained in the Uniform Guidance, wherein, certain types of expenditures/expenses disbursed are not allowable or are limited as to reimbursement.
Tri-Township Fire Protection District has elected to not use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
Of the federal expenditures/expenses disbursed in the Schedule of Expenditures/Expenses Disbursed of Federal Awards, Tri-Township Fire Protection District distributed equipment to the following beneficiaries:
The Assistance to Firefighters Grant (AFG) is a FEMA grant program through the U.S. Department of Homeland Security to protect the health and safety of the public and firefighting personnel against fire and fire-related hazards by providing radio equipment for the District and other Adams County fire department beneficiaries. As of June 30, 2025, the District expended all of the grant award of $945,138.
Federal awards received totaling $945,138 are reflected in the District’s General Fund fund financial statements as Intergovernmental Revenue Received. In the Government-Wide Statement of Activities under Governmental Activities-General Government, the AFGA grant revenue received is presented as Program Revenue Received-Capital Grants and Contributions in the amount of $945,138. Federal expenditures disbursed in connection with the AFG grant program are reflected as $828,106 Pass-through Grant Expenditures for the beneficiaries’ expenditures and $117,032 included in Capital Outlay for the District.
The District has no federal loans or loan guarantees.The District has no federal non-cash assistance as of April 30, 2025.