Notes to SEFA
The amounts shown as current year federal expenditures represent only the federal portion of the current year program costs. Entire program costs, including the local portion, are more than shown. Such expenditures are recognized following, as applicable, either the cost principles in the OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments, or the cost principles 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 the reimbursement.
The amount reported for this award includes eligible expenditures made in 2025. For this program, it is acceptable to include the current year’s costs on the SEFA because the FTA approves these costs on a retroactive basis. Spokane Transit was given “pre-award authority” for its preventive maintenance expenses. The official grant award was made by the FTA for the 2025 apportionment on August 27, 2025.