Notes to SEFA
The accompanying schedule of expenditures of federal awards includes the federal grant activity of Salina Airport Authority under programs of the federal government for the year ended December 31, 2024. 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), Audits of States, Local Governments, and Non-Profit Organizations. Because the schedule presents only a selected portion of the operations of the Authority, it is not intended to and does not present the business-type activities of the Authority.
The Authority did not receive any federal awards in the form of noncash assistance, insurance, loans, or loan guarantees, and incurred no expenditures in relation thereof for the year ended December 31, 2024.
During the fiscal year ended December 31, 2024, the Authority received funds from Saline County, Kansas that were originally awarded to the County under the U.S. Department of the Treasury’s Coronavirus State and Local Fiscal Recovery Funds (SLFRF) program authorized by the American Rescue Plan Act (Assistance Listing No. 21.027). The County applied the revenue loss provision under the “provision of government services” eligible use category, as outlined in the 2022 Final Rule and confirmed in the May 2024 Compliance Supplement. According to the U.S. Department of the Treasury, use of SLFRF funds under the revenue loss provision does not create a subrecipient relationship as defined in 2 CFR §200.1, since the funds are not used to carry out a portion of a federal award. Instead, they are treated as local government expenditures of general revenue. As such, the amounts passed through to the Airport Authority are not considered federal awards for purposes of Uniform Guidance and are not included in the Schedule of Expenditures of Federal Awards (SEFA).