Notes to SEFA
The accompanying schedule of expenditures of federal awards presents the activity of all federal awards of the City of Alachua, Florida (the City). The City reporting entity is defined in Note 1 to the City’s basic financial statements for the year ended September 30, 2025. All federal awards received directly from federal agencies, as well as federal awards passed through other governmental agencies, are included in the schedule
The accompanying schedule of expenditures of federal awards is presented using the same basis of accounting as the fund in which the grant is recorded, generally the accrual or modified accrual basis, as described in Note 1 to the City’s financial statements