Notes to SEFA
Title: Other Expenditures
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of City of Hays, Kansas, and is presented on the basis of accounting that demonstrates compliance with the regulatory basis of accounting of the State of Kansas, which is a comprehensive basis of accounting other than generally accepted accounting principles. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The City did not receive any federal awards in the form of noncash assistance, insurance, loans, or loan guarantees, and incurred no expenditures in relation thereof for the year ended December 31, 2022.
Title: Passenger Facility Charges
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of City of Hays, Kansas, and is presented on the basis of accounting that demonstrates compliance with the regulatory basis of accounting of the State of Kansas, which is a comprehensive basis of accounting other than generally accepted accounting principles. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The accompanying schedule of passenger facility charges is presented on the cash basis of accounting. The information in the schedule is presented in accordance with the requirements of the Passenger Facility Charge Audit Guide for Public Agencies. Therefore, some amounts presented in the schedule may differ from amounts in or used in the preparation of the basic financial statements.Approved Application Project Number: 15-01-C-00-HYSUnliquidated PFC Beginning Balance: $-PFC Collected: 207,045PFC Expended: 207,045Unliquidated PFC Ending Balance: -Approved Application Project Number: 20-02-C-01-HYSUnliquidated PFC Beginning Balance: -PFC Collected: 105,866PFC Expended: 105,866Unliquidated PFC Ending Balance: -