Notes to SEFA
The accompanying schedule of expenditures of federal awards (Schedule) includes the federal grant activity of the City of Utica (City),New York, under programs of the federal government for the year ended March 31, 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 the City, it is not intended to and does not present the financial position or the respective changes in financial position of the governmental activities, each major fund, and the aggregate remaining fund information of the City
Expenditures reported on the schedule are presented in conformity with accounting principles generally accepted in the United States and the amounts presented are derived from the City’s general ledger.
Where the City receives funds from a government entity other than the federal government (pass-through), the funds are accumulated based upon the Federal Assistance Listing Number (ALN) advised by the pass-through grantor. Identifying numbers, other than the ALN numbers, which may be assigned by pass-through grantors are not maintained in the City’s financial management system. The City has identified certain pass-through identifying numbers and included them in the schedule of expenditures of federal awards, as available.
Indirect costs are included in the reported expenditures to the extent they are included in the financial reports used as the source for the expenditures presented. The City did not elect to use the 10 percent de-minimis indirect cost rate as allowed under the Uniform Guidance.
Matching costs, i.e. the City’s share of certain program costs, are not included in the reported expenditures.
The City provided federal awards to subrecipients totaling $2,543,330 during the fiscal year ended March 31, 2025.