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CITY OfSAN"IAANA,CAH FORNIA NOTFS TO l-HF SCHI{DUI I(S Of 1APIM)ITURIiS Of I:F.DFRAI.ANf) S'I'A'I'I: AWARI)S FOR THE YEAR ENDED JUNE 30, 2020 I. BASIS OF PRESF,NTATTON Ilse accompanying Schedules of FxpendiIures of h'ederal and Stale Awax& (the Schedules) include the federal and state award activities of the City of Santa Ana, California (the City), tauter programs of the federal government and the State of California, as well as federal and state financial assistance passed through other government agencies tier the year ended June 30, Mo. 'the information in the Schedule of Expenditures of Federal Awards (SLfA) is presented in accordance with the requirements of Title 2 US Code o% hcileral Rekulalions Part 200, Cirri/ornr Idtrrinisirniive Rerluirt'uu'n[s, Cost Prhiciples, oad Audit RecyttirerrEcrnl3 for P'edend 1I wards ( Uniform Guidance). Because the Schedules present only a selected portion of the operations of the City, they arc not intended to, and do not, present the financial staterncrrts of the City. The City's rcpurting entity is defined in Note I of the notes to the City',; futattcial snttcrllcnts- ?. BASIS OF ACC'OUNTTNG The accompanying Schedules are presented using the modified accrual bauis of accounting for governmental funds and the accrual basis for proprietary funds, which is described in the Note. 1 of the notes to the city's financial statements- Such expenditures are recognized following the cost principles contained in the Uniform Guidance for all awards with the exception of C'k 0A 21.019, which follows criteria determined by the Department of Treasury for allowability of costs- Tinder these principles, certain lypes of expenditures are not allowable or are limited as to reimbursement. 'I he information in the SH:A is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in the SEFA may differ from amounts presented in, or used in the preparation of, the basic financial statements. Pass -through entity identifying numbers are identified where available. 3. INDIRECT COST RAPE The City has elected not to use the 10o de ininimis indirect cost ratec allowed under the Uniform Guidancc. &. C'ONTIN[GENCIES Under the terms of federal and state grants, additional audits may be requested by the grantor agencies and certain costs may be questioned as not being appropriate expenditures raider the terns of' tile grants. Such audits could lead to a request for reimbursemenl to the grtnnor agencies. City Council 12 — 18 4/20/2021