Notes to SEFA
Amounts reported in the accompanying schedules of expenditures agree with the amounts reported in the related federal financial reports
Amounts reported in the accompanying schedules of expenditures agree with amounts reported in the Borough’s statutory basis financial statements. These amounts are reported either in the Grant Fund or Trust Other Fund.
Matching contributions expended by the Borough in accordance with terms of the various grants are not reported in the accompanying schedules. In addition, the Borough has elected not to use the 10% de minimis inherent cost note as allowed under Uniform Guidance.