Notes to SEFA
The City, for purposes of the Schedule of Expenditures of Federal Awards, includes all the funds of the primary government as defined by Government Accounting Standards Board (GASB). The City administers certain federal financial assistance programs through sub-recipients. Those sub-recipients are not considered part of the City reporting entity.
The City receives certain federal awards passed through the following non-Federal agencies: ACFAN Arizona Child & Family Advocacy Network ACJC Arizona Criminal Justice Commission ADOT Arizona Department of Transportation ASTA Arizona Secretary of State AZDOHS Arizona Department of Homeland Security COP City of Phoenix GOHS Governor's Office of Highway Safety MCACAAR Maricopa County Arizona, County Attorney's Office MCDEM Maricopa County Department of Emergency Management MCHSD Maricopa County Human Services Department WIFA Water Infrastructure Finance Authority of Arizona