Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") includes the federal award activity of the City of Houston, Missouri, under programs of the federal government for the year ended December 31, 2024. 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 for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the City of Houston, Missouri, it is not intended to and does not present the financial position, changes in net position, or cash flows of the City of Houston, Missouri.
Included in the Schedule for the year ended December 31, 2024, is $421,075 of federal expenditures under the Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027, that were paid in a previous fiscal year. The expenditures were identified and approved in the current fiscal year as federal expenditures and have been reported in the current fiscal year Schedule in accordance with reporting requirements.