Notes to SEFA
Title: NOTE 2 THE REPORTING ENTITY
Accounting Policies: NOTE 1 BASIS OF PRESENTATIONThe schedule of expenditures of federal awards includes the federal grant activity of the Cityof Mesa, Arizona as of and for the year ended June 30, 2022. The information in thisschedule is presented in accordance with the requirements of Title 2 U.S. Code of FederalRegulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, andAudit Requirements for Federal Awards (Uniform Guidance).Expenditures reported on the Schedule are reported on the accrual basis of accounting.Such expenditures are recognized following the cost principles contained in the UniformGuidance for all awards with the exception of Assistance Listing Number 21.019, whichfollows criteria determined by the Department of Treasury for allowability of costs. Underthese principles, certain types of expenditures are not allowable or are limited as toreimbursement. Negative amounts shown on the Schedule represent adjustments or creditsmade in the normal course of business to amounts reported as expenditures in prior years.Federal awards provided to sub-recipients are treated as expenditures at the pointpayments are made to the sub-recipient.
De Minimis Rate Used: N
Rate Explanation: NOTE 4 INDIRECT COST RATEThe City of Mesa, Arizona has not elected to use the 10 percent de minimis indirect costrate as established in 2 CFR 200.414.
The City of Mesa, Arizona, 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 of Mesa, Arizona, administers certain federal financial assistance programs through sub-recipients. Those sub-recipients are not considered part of the City of Mesa, Arizona, reporting entity.
Title: NOTE 3 PASS-THROUGH GRANTORS REFERENCE
Accounting Policies: NOTE 1 BASIS OF PRESENTATIONThe schedule of expenditures of federal awards includes the federal grant activity of the Cityof Mesa, Arizona as of and for the year ended June 30, 2022. The information in thisschedule is presented in accordance with the requirements of Title 2 U.S. Code of FederalRegulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, andAudit Requirements for Federal Awards (Uniform Guidance).Expenditures reported on the Schedule are reported on the accrual basis of accounting.Such expenditures are recognized following the cost principles contained in the UniformGuidance for all awards with the exception of Assistance Listing Number 21.019, whichfollows criteria determined by the Department of Treasury for allowability of costs. Underthese principles, certain types of expenditures are not allowable or are limited as toreimbursement. Negative amounts shown on the Schedule represent adjustments or creditsmade in the normal course of business to amounts reported as expenditures in prior years.Federal awards provided to sub-recipients are treated as expenditures at the pointpayments are made to the sub-recipient.
De Minimis Rate Used: N
Rate Explanation: NOTE 4 INDIRECT COST RATEThe City of Mesa, Arizona has not elected to use the 10 percent de minimis indirect costrate as established in 2 CFR 200.414.
The City of Mesa, Arizona, receives certain federal awards from the following non-federal agencies. The amounts received are commingled by the state with other funds and cannot be separately identified. The total amount of such pass-through awards is included on the schedule of expenditures of federal awards.Pass-Through Grantors:Abbrev on SEFA NameACA Arizona Commission on the ArtsACJC Arizona Criminal Justice CommissionADHS Arizona Department of Health ServicesADOHS Arizona Department of Homeland SecurityADOT Arizona Department of TransportationADPS Arizona Department of Public SafetyASLAPR Arizona State Library, Archives & Public RecordsCOP City of PhoenixCOT City of TucsonGOHS Governor's Office of Highway SafetyMC Maricopa County