Notes to SEFA
The amounts shown as current year expenditures represent only the federal grant portion of the program costs. Entire program costs, including the City’s portion, are more than shown. Such expenditures are recognized following, as applicable, 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 reimbursement.
The City is the primary recipient of all Federal Aviation Administration Grants (CFDA 20.106) for its sub recipient the Pullman-Moscow Regional Airport. As the primary recipient, the City monitors the activities of the sub recipient in accordance with Title 2 U.S. Code of Federal Regulations Part 200, Subpart D. There are compliance requirements and specific grant terms of the Airport Improvement Program which apply to the subrecipient level (Airport) only and, as such, are not included in the single audit reports of the City.