Title: Note 3 - Relationship to the Basic Financial Statements
Accounting Policies: Expenditures reported in the accompanying Schedule are presented using the modified accrual basis of accounting for grants accounted for in the governmental fund types and the accrual basis of accounting for grants accounted for in the proprietary fund types, as described in Note 2 in the notes to the Citys basic financial statements. 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. Pass-through entity identifying numbers are presented where applicable. The City did not elect to use the 10% de minimis cost rate as covered in 2 CFR Section 200.414 Indirect (F&A) costs. As a result of the COVID-19 pandemic, many new federal programs have been established and funding has been added to existing federal programs. Expenditures funded from the following acts are denoted by the prefix COVID-19 in the federal program title in the Schedule (as applicable):?Coronavirus Preparedness and Response Supplemental Appropriations Act?Families First Coronavirus Response Act?Coronavirus Aid, Relief, and Economic Security Act (CARES Act)?Coronavirus Response and Relief Supplemental Appropriations Act (CRRSAA)?American Rescue Plan Act (ARP)
De Minimis Rate Used: N
Rate Explanation: The City did not elect to use the 10% de minimis cost rate as covered in 2 CFR Section 200.414 Indirect (F&A) costs.
Expenditures of federal awards are reported in the Citys basic financial statements as expenditures in the governmental funds or as expenses/capital assets in the proprietary funds. Federal award expenditures agree or can be reconciled with the amounts reported in the Citys basic financial statements.
Title: Note 4 - Direct and Pass-through Federal Awards
Accounting Policies: Expenditures reported in the accompanying Schedule are presented using the modified accrual basis of accounting for grants accounted for in the governmental fund types and the accrual basis of accounting for grants accounted for in the proprietary fund types, as described in Note 2 in the notes to the Citys basic financial statements. 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. Pass-through entity identifying numbers are presented where applicable. The City did not elect to use the 10% de minimis cost rate as covered in 2 CFR Section 200.414 Indirect (F&A) costs. As a result of the COVID-19 pandemic, many new federal programs have been established and funding has been added to existing federal programs. Expenditures funded from the following acts are denoted by the prefix COVID-19 in the federal program title in the Schedule (as applicable):?Coronavirus Preparedness and Response Supplemental Appropriations Act?Families First Coronavirus Response Act?Coronavirus Aid, Relief, and Economic Security Act (CARES Act)?Coronavirus Response and Relief Supplemental Appropriations Act (CRRSAA)?American Rescue Plan Act (ARP)
De Minimis Rate Used: N
Rate Explanation: The City did not elect to use the 10% de minimis cost rate as covered in 2 CFR Section 200.414 Indirect (F&A) costs.
Federal awards may be granted directly to the City by a federal granting agency or may be granted to other government agencies which pass-through federal awards to the City. The Schedule includes both of these types of federal award programs when related expenditures are incurred.
Title: Note 1 - General
Accounting Policies: Expenditures reported in the accompanying Schedule are presented using the modified accrual basis of accounting for grants accounted for in the governmental fund types and the accrual basis of accounting for grants accounted for in the proprietary fund types, as described in Note 2 in the notes to the Citys basic financial statements. 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. Pass-through entity identifying numbers are presented where applicable. The City did not elect to use the 10% de minimis cost rate as covered in 2 CFR Section 200.414 Indirect (F&A) costs. As a result of the COVID-19 pandemic, many new federal programs have been established and funding has been added to existing federal programs. Expenditures funded from the following acts are denoted by the prefix COVID-19 in the federal program title in the Schedule (as applicable):?Coronavirus Preparedness and Response Supplemental Appropriations Act?Families First Coronavirus Response Act?Coronavirus Aid, Relief, and Economic Security Act (CARES Act)?Coronavirus Response and Relief Supplemental Appropriations Act (CRRSAA)?American Rescue Plan Act (ARP)
De Minimis Rate Used: N
Rate Explanation: The City did not elect to use the 10% de minimis cost rate as covered in 2 CFR Section 200.414 Indirect (F&A) costs.
The accompanying Schedule of Expenditures of Federal Awards (Schedule) presents the activity of all federal award programs of the City of Santa Rosa, California (City) and the Housing Authority of the City of Santa Rosa, a discretely presented component unit of the City. The Citys reporting entity is defined in Note 1 in the notes to the Citys basic financial statements. Because the Schedule presents only a selected portion of the operations of the City, it is not intended to and does not, present the financial position of the City. 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).
Title: Note 5 - Program Expenditures
Accounting Policies: Expenditures reported in the accompanying Schedule are presented using the modified accrual basis of accounting for grants accounted for in the governmental fund types and the accrual basis of accounting for grants accounted for in the proprietary fund types, as described in Note 2 in the notes to the Citys basic financial statements. 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. Pass-through entity identifying numbers are presented where applicable. The City did not elect to use the 10% de minimis cost rate as covered in 2 CFR Section 200.414 Indirect (F&A) costs. As a result of the COVID-19 pandemic, many new federal programs have been established and funding has been added to existing federal programs. Expenditures funded from the following acts are denoted by the prefix COVID-19 in the federal program title in the Schedule (as applicable):?Coronavirus Preparedness and Response Supplemental Appropriations Act?Families First Coronavirus Response Act?Coronavirus Aid, Relief, and Economic Security Act (CARES Act)?Coronavirus Response and Relief Supplemental Appropriations Act (CRRSAA)?American Rescue Plan Act (ARP)
De Minimis Rate Used: N
Rate Explanation: The City did not elect to use the 10% de minimis cost rate as covered in 2 CFR Section 200.414 Indirect (F&A) costs.
During the year ended June 30, 2022, the City reported expenditures of $2,478,361 for Hazard Mitigation Grant Program (HMGP) (Assistance Listing Number 97.039), of which $1,791,273 were incurred prior to the beginning of the year ended June 30, 2022. The City subsequently received approval from the U.S. Department of Homeland Security to report the pre-2022 expenditures on the Schedule for the year ended June 30, 2022. The pre-2022 and 2022 expenditures are considered together for major program determination for the year ended June 30, 2022 and are subjected to the same audit procedures.