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, 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 reimbursement.
The City was approved by the Washington State Department of Health for a US Environmental Protection Agency Drinking Water Loan totaling $10,930,988 for water treatment plant improvements. The amount listed on the schedule of expenditures of federal awards $8,893,046 includes only loan funds drawn as of December 31, 2025 and is the same as the amount due at that date.