Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of City of Onaway (the “City”) under programs of the federal government for the year ended March 31, 2025. 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 of Federal Awards (Uniform Guidance). 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, changes in net position, or cash flows of the City of Onaway.
The City receives certain federal grants as subawards from non-federal entities. Pass-through entities, where applicable, have been identified in the Schedule with an abbreviation, defined as follows: