Notes to SEFA
The accompanying schedule of expenditures of federal awards includes the federal grant activity of the City of Elizabethton, Tennessee (primary government) under programs of the federal government for the year ended June 30, 2025. 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 or changes in net position of the City.
The loan programs listed subsequently are administered directly by the Environmental Protection Agency passed through the State of Tennessee Department of Environment and Conservation, and balances and transactions relating to these programs are included in the City’s basic financial statements. See the SEFA for chart/table.