Notes to SEFA
The accompanying schedule of expenditures of federal awards includes the federal grant award activity of West Central Iowa Rural Water Association under programs of the federal government for the year ended December 31, 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). Therefore, some amounts presented in this schedule may differ from amounts presented or used in the preparation of the basic financial statements.
There were no awards passed through to subrecipients.