Notes to SEFA
Title: The Reporting Entity
Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of the City of Scottsdale, Arizona (City) and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with requirements of Title 2 of the U.S. Code of Federal Regulations - Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the financial statements. Federal awards provided to sub-recipients are treated as expenditures when paid to the sub-recipient.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The City, for purposes of the Schedule of Expenditures of Federal Awards, includes all the funds of the primary government as defined by Government Accounting Standards Board (GASB). The City administers certain federal financial assistance programs through sub-recipients. Those sub-recipients are not considered part of the City reporting entity.
Title: Pass-Through Grantor's Reference
Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of the City of Scottsdale, Arizona (City) and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with requirements of Title 2 of the U.S. Code of Federal Regulations - Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the financial statements. Federal awards provided to sub-recipients are treated as expenditures when paid to the sub-recipient.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The City receives certain federal awards passed through the following non-Federal agencies:ACJCArizona Criminal Justice CommissionADFFMArizona Department of Forestry and Fire ManagementADOTArizona Department of TransportationASTAArizona Secretary of StateASUArizona State UniversityAZDOHSArizona Department of Homeland SecurityCOPCity of PhoenixGOHSGovernor's Office of Highway SafetyMCACAARMaricopa County Arizona, County Attorney'sMCDEMMaricopa County Department of Emergency ManagementMCHSDMaricopa County Human Services Department