Title: Note 5 Relationship to Federal Financial Reports
Accounting Policies: The Uniform Guidance requires a schedule of expenditures of federal awards showing total federal expenditures for each federal financial assistance program identified in the CFDA. The accompanying SEFA presents the activity of all federal financial assistance programs of the City of Charlottesville, VA and its component units. The City of Charlottesville reporting entity is defined in Note 1 of the City's financial statements. All federal financial assistance received directly from federal agencies as well as federal financial assistance passed through other government agencies is included on the schedule.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Amounts reported in the accompanying schedule agree with amounts reported in the related federal financial reports, except that certain federal financial reports are prepared on the cash basis of accounting and the SEFA is prepared on the modified accrual basis of accounting (see Note 2 above).
Title: Note 3 Relationship to Basic Financial Statements
Accounting Policies: The Uniform Guidance requires a schedule of expenditures of federal awards showing total federal expenditures for each federal financial assistance program identified in the CFDA. The accompanying SEFA presents the activity of all federal financial assistance programs of the City of Charlottesville, VA and its component units. The City of Charlottesville reporting entity is defined in Note 1 of the City's financial statements. All federal financial assistance received directly from federal agencies as well as federal financial assistance passed through other government agencies is included on the schedule.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The City of Charlottesville and Central Virginia Partnership for Economic Development are parties to a Workforce Act Fiscal and Administrative Agent Agreement. As fiscal agent, Central Virginia Partnership for Economic Development directly manages the WIOA funds. The City monitors WIOA financials
Title: Note 4 Subrecipients
Accounting Policies: The Uniform Guidance requires a schedule of expenditures of federal awards showing total federal expenditures for each federal financial assistance program identified in the CFDA. The accompanying SEFA presents the activity of all federal financial assistance programs of the City of Charlottesville, VA and its component units. The City of Charlottesville reporting entity is defined in Note 1 of the City's financial statements. All federal financial assistance received directly from federal agencies as well as federal financial assistance passed through other government agencies is included on the schedule.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Program Title DUNS Assistance Listing # Amount SubrecipientsCommunity Development Block Grant 078675710 14.218 $134,254 Community Investment CollaborativeCommunity Development Block Grant 008652775 14.218 $34,000 Public Housing Association of ResidentsCommunity Development Block Grant 962428301 14.218 $94,437 Local Energy Alliance ProgramCommunity Development Block Grant 832619907 14.218 $49,018 Thomas Jefferson Area Coalition for the HomelessCommunity Development Block Grant 607425837 14.218 $25,000 Literacy Volunteers of Charlottesville-AlbemarleCommunity Development Block Grant 79015306 14.218 $59,867 Charlottesville Redevelopment and Housing AuthorityCommunity Development Block Grant 195913140 14.218 $33,116 Thomas Jefferson Health DepartmentCommunity Development Block Grant 832619907 14.228 $1,131,079 Thomas Jefferson Health DepartmentEmergency Solutions Grant Program 832619907 14.231 $331,197 Thomas Jefferson Area Coalition for the HomelessCommunity Development Block Grant 189610384 14.218 $18,809 Habitat for HumanityHome Investment Partnerships Program 128721896 14.239 $32,855 Albemarle Housing Improvement ProgramHome Investment Partnerships Program 189610384 14.239 $41,122 Habitat for HumanityHome Investment Partnerships Program 962428301 14.239 $23,231 Local Energy Alliance Program Foster Care to Adult 832619907 14.239 $59,262 Thomas Jefferson Area Coalition for the HomelessHousing Opportunities for Persons with Aids 832619907 14.241 $298,646 Thomas Jefferson Area Coalition for the HomelessDrug Court Discretionary Grant Program 74745829 16.585 $199,277 Region Ten Community Services BoardDrug Control System Improvement Byrne Memorial Formula Grant 198093189 16.579 $229,406 Offender Aid and RestorationWorkforce Investment Act - Adult Services 957031974 17.258 $522,409 Central VA Partnership for Economic DevelopmentWorkforce Investment Act - Youth Services 957031974 17.259 $338,177 Central VA Partnership for Economic DevelopmentWorkforce Investment Act- Dislocated Worker Services 957031974 17.278 $230,970 Central VA Partnership for Economic DevelopmentFederal Highway Administration 099592768 20.507 $811,740 JAUNTH&HS - Substance Abuse & Mental Health Services 198093189 93.243 $90,150 Offender Aid and RestorationH&HS - Basic Center Program for Runaway Services 84136464 93.623 $124,784 Ready KidsTotal $4,912,806
Title: Note 6 Basis of Accounting
Accounting Policies: The Uniform Guidance requires a schedule of expenditures of federal awards showing total federal expenditures for each federal financial assistance program identified in the CFDA. The accompanying SEFA presents the activity of all federal financial assistance programs of the City of Charlottesville, VA and its component units. The City of Charlottesville reporting entity is defined in Note 1 of the City's financial statements. All federal financial assistance received directly from federal agencies as well as federal financial assistance passed through other government agencies is included on the schedule.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The SEFA is presented using the modified accrual basis of accounting, which is more fully described in Note 1(c) to the City's financial statements. The City of Charlottesville participated in federal programs below in which non-cash benefits are provided through the state to eligible program participants. Food Distribution Programs - the value of food commodities was calculated using the USDA food and nutrition service commodity price lists. Food Stamps - the Virginia Department of Social Services uses an Electronic Benefits Transfer process for food stamp benefit distribution statewide.