Notes to SEFA
An extensive compliance test, as required by the Uniform Guidance, were performed on the WIOA Cluster, which represents 77% of the total expenditures reflected on the Schedule of Expenditures of Federal Awards. The WIOA Cluster exceeds $849,208 and, therefore, represent the program to which the specific compliance requirements must be applied.
The Temporary Assistance for needy Families' deferred revenue amounts include payments received from the performance based portion of the related contracts. The Department of Human Services has not yet defined the life of these performance funds but has restricted their use for the Temporary Assistance for Needy Families. During the current year, $0 was charged against the performance based portion of the Temporary Assistance for needy Families.