Notes to SEFA
The accompanying Schedules of Expenditures of Federal and State Awards (“Schedules”) present the activity of all Federal and State award programs of Dallas College (“College”). The reporting entity of the College is defined in the notes to the financial statements of the College. All Federal and State awards received directly from Federal or State agencies or Federal awards passed through other government agencies are included on the schedules.
Federal and State award revenues are reported in the financial statements of the College for the fiscal year ended August 31, 2025, as follows: See Notes to SEFA for table/chart
Amounts Passed Through by the College – Federal: The following amounts were passed through to the listed sub-recipients by the College. These amounts were funded by the Small Business Administration for the North Texas Small Business Development Center, ALN 59.037. (Award SBAOEDSB240124 and SBAOEDSB250192) See notes to SEFA for table/chart. These amounts were funded by the National Science Foundation for the Texas Oklahoma Regional Undergraduate Symposium, ALN 47.049. (Award 2223745) See notes to SEFA for table/chart. These amounts were funded by the Department of Commerce for the EDA Grow the Biotech Workforce ALN 11.307. (Award ED22HDQ3070118) See notes to SEFA for table/chart.
As noted in the Uniform Guidance, “when loans are made to students of an IHE, but the IHE itself does not have continuing compliance requirements for the loans, then only the value of loans made during the audit period are considered Federal awards expended in that audit period.” The amounts for such loans are included on the face of the Schedule of Expenditures of Federal Awards (SEFA). Subtracting the effect of including these loans on the SEFA, actual expenditures of Federal awards for the 2025 fiscal year are $119,297,836. See notes to SEFA for table/chart
Amounts reported in the accompanying schedules may not agree with the amounts reported in the related Federal and State Financial reports filed with grantor agencies because of differences between the fiscal year of the College and various program years, as well as accruals that would be reflected in the next report filed with the agencies.