Notes to SEFA
The schedule of expenditures of federal awards (Schedule) includes the federal grants activity of the City of Mesa, Arizona as of and 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 (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance for all awards. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Federal awards provided to sub-recipients are treated as expenditures at the point of payments made to the sub-recipient.
The City of Mesa, Arizona, for purposes of the Schedule, includes all the funds of the primary government as defined by the Government Accounting Standards Board (GASB). The City of Mesa, Arizona, administers certain federal financial assistance programs through sub-recipients. Those sub-recipients are not considered part of the City of Mesa, Arizona, reporting entity.
The City of Mesa, Arizona, receives certain federal awards from the following non-federal agencies. The amounts received are commingled by state with other funds and cannot be separately identified. The total amount of such pass-through awards is included on the schedule of expenditures of federal awards.
The City of Mesa, Arizona has not elected to use the 10 percent de minimis indirect cost rate as established in 2 CFR 200.414.