Notes to SEFA
The amounts shown as current year expenditures represent only the grantor's portion of the program costs. Entire program costs, including the Town's portion, are more than shown. Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-87, Cost Principals for State, Local, and Indian Tribal Governments, or the cost principals contained in Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The Town passed no funds on to subrecipients from any federally funded program.
$19,540 reported under award CMAQ-3111(0001) and $4,071 reported under award STPUL-3000(005) - LA10665 represent expenditures incurred in 2023 but not billed for nor received until 2024.