The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the City of Niles. 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 (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the basic financial statements, which are reconciled in Note 4.
Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts (if any) shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
The City of Niles has elected not to use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance for awards executed on or before September 30, 2024 and also has elected not to use the 15-percent de minimis indirect cost rate allowed under Uniform Guidance for awards executed on or after October 1, 2024.
The following reconciles the federal revenues reported in the September 30, 2025 basic financial statements to the expenditures of the City administered federal programs reported on the Schedule of Expenditures of Federal Awards: (Less) Federal Intergovernmental State/Local Award Revenue Revenue Expenditures PRIMARY GOVERNMENT GENERAL FUND Bulletproof Vest Partnership Program $ 2,622 $ - $ 2,622 Coronavirus State and Local Fiscal Recovery Fund 1 ,620,855 - 1 ,620,855 Other Programs 2 ,495,048 (2,495,048) - TOTAL GENERAL FUND 4 ,118,525 (2,495,048) 1 ,623,477 NONMAJOR GOVERNMENTAL FUNDS HUD Entitlement Program 269,921 - 269,921 Dial-A-Ride Transportation 910,221 (314,437) 595,784 Other Programs 1 ,763,010 (1,763,010) - TOTAL NONMAJOR GOVERNMENTAL FUNDS 2 ,943,152 (2,077,447) 865,705 TOTAL GOVERNMENTAL FUNDS $ 7,061,677 $ (4,572,495) $ 2,489,182 ENTERPRISE FUNDS Airport (nonmajor) Fund $ 114,330 $ (20,087) $ 94,243