The accompanying schedule of expenditures of federal awards includes the federal grant activity of the City of Thomasville, Alabama (the City) and is presented on the accrual basis of accounting. Under this basis of accounting, revenues are recognized when earned and expenses are recognized when the related liability is incurred. 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 (the Uniform Guidance). Therefore, some of the amounts presented in this schedule may differ from the amounts presented in, or used in the preparation of, the financial statements.
The basic financial statements and the schedule of expenditures of federal awards reflects the activity of the City (the primary government), and do not include all of the financial activities of the Thomasville Industrial Development Board and the Health Care Authority Corporation of the City of Thomasville, Alabama as required by accounting principles generally accepted in the United States of America. The City does not issue separate reports for these component units. Blended component units are, in substance, part of the primary government’s operations, even though they are legally separate entities. Southwest Alabama RSVP, Inc. and the Public Park and Recreation Board of the City of Thomasville, Alabama are considered blended components of the City due to their fiscal dependence on the City. The Water Works and Sewer Board of the City of Thomasville, Alabama is considered a blended component unit of the City because it functions, for all practical purposes, as a department of the City.
The City did not elect to charge a de minimis rate of 15% for all federal awards.
During fiscal year 2023, the City was awarded a Community Project Funding/Congressionally Directed Spending grant money from the Department of Health and Human Services (Assistance Listing No. 93.493). During fiscal year 2024, $24,000 of expenses for this grant was expended, but it was not claimed on the Schedule of Expenditures of Federal Awards as of September 30, 2024. These expenditures are included on the schedule of expenditures of federal awards for the year ended September 30, 2025. During fiscal year 2022, the City was awarded an ARPA grant (Assistance Listing No. 21.027) through the Clarke County Commission. During fiscal year 2022, 2023, and 2024, $22,950, $99,450, and $30,600, respectively, was expended but was claimed as revenue under the grant and therefore was not claimed on the Schedule of Expenditures of Federal Awards as of September 30, 2024. During fiscal year 2025, these amounts were determined to be eligible for grant funding and reimbursement was requested. These expenditures are included on the schedule of expenditures of federal awards for the year ended September 20, 2025.