Notes to SEFA
Federal grant revenue per Schedule of Intergovernmental Revenue $5,399,375 The County's policy is to expend (and include on its SEFA) PILT, Title I and Title III funding during the year in which it is received. However, funds are normally earned, recognized as revenue, and included on the Schedule of Intergovernmental Revenue one year prior. This is the difference between amounts recognized as revenue and amounts expended during the year. 150,969 Federal funds reported within Fiduciary Funds are included on the SEFA, but are excluded from the Schedule of Intergovernmental Revenue. 305,786 Expenditures per Schedule of Expenditures of Federal Awards $5,856,130