Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal financial assistance programs of the City of Dixon (the City). The City's reporting entity is defined in Note 1 of the City's Annual Comprehensive Financial Report. All federal awards received directly from federal agencies as well as federal awards passed through other government agencies are included on the schedule. When federal awards were received from a pass-through entity, the Schedule of Expenditures of Federal Awards shows, if available, the identifying number assigned by the pass-through entity.
The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the City and is presented on accounting principles generally accepted in the United States of America. The information in this schedule is presented on the accrual basis of accounting and in accordance with 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).
The amounts reported in the accompanying Schedule of Expenditures of Federal Awards agree, in material respects, to amounts reported within the City's basic financial statements. Federal award revenues are reported principally in the City's financial statements as intergovernmental revenues in the governmental funds.
The City of Dixon has received federal grants for specific purposes that are subject to review and audit by the Federal Government pass-through entity. Although such audits could result in expenditure disallowance under grant terms, any required reimbursements are not expected to be material which have not already been recorded.
The programs listed below had the following aggregate federally funded loans outstanding at June 30, 2025: Federal AL Number Program Title Amount Outstanding 14.228 Community Development Block Grants/State's Program and Non-entitlement Grants in Hawaii $50,000 14.239 Home Investment Partnerships Program 15,312,755 Total Loans Outstanding $15,362,755