Notes to SEFA
The accompanying Consolidated Schedule of Expenditures of Federal and State Awards presents the activities in all the federal and state award programs of the Cooperative. All awards received directly from federal and state agencies, as well as federal awards passed through other governmental agencies are included in the schedule.
Federal and state awards expenditures are reported in the Consolidating Schedule of Operating Expenses by Program. In certain programs, the expenditures reported in the basic financial statements may differ from the expenditures reported in the Consolidated Schedule of Expenditures of Federal and State Awards due to program expenditures exceeding grant or contract budget limitations which are not included as federal and state awards.