Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of City of Highland Park under programs of the federal government for the year ended June 30, 2025. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of City of Highland Park, it is not intended to and does not present the financial position, changes in net position, or cash flows of City of Highland Park.
Federal revenue - governmental funds $ 342,968 Federal revenue - proprietary funds 4,889,260 Prior year deferred inflows of resources (109,121) Current year deferred inflows of resources related to federal grants 64,450 Expenditures per the SEFA $ 5,187,557
No amounts were provided to subrecipients.