Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the LAWD and is presented using the modified accrual basis of accounting. 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).
Amounts reported in the accompanying Schedule are included in the WIOA Fund in the LAWD’s financial statements. The reconciliation between the expenditures in the financial statements and expenditures in the Schedule of Expenditures of Federal Awards is as follows:
Per Schedule of Expenditures of Federal Awards- $6,285,965
Non-federal expenditures-$4,150,145
Total expenditures in the basic financial statements-$10,436,110