Notes to SEFA
The accompanying schedule of expenditures of Federal awards (“SEFA”) includes the federal award activity of the City of Richmond, Kentucky (the “City”), under programs of the federal government for the year ended June 30, 2025, 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 SEFA 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 assets, or cash flows of the City.
The City’s Section 8 Department’s SEFA has been audited and reported separately to the U.S. Office of Management and Budget. The Section 8 Department’s audited SEFA can be obtained by contacting the City of Richmond Section 8 Department by writing P.O. Box 2050, Richmond, Kentucky 40475, or by telephone at: (859) 623-4246.