Notes to SEFA
The amounts shown as current year expenditures represent only the federal award potion of the program costs. Entire program costs, including the District's portion, are more than shown. Such expenditures are recognized following 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 reimbursment.
The amount included as current year expenditures for FEMA disaster assistance was incurred in a prior year.