Notes to SEFA
The County did not have any loans or loan guarantee programs required to be reported on the Schedule for the fiscal year ended September 30, 2025.
The County is also a sub-recipient of federal and state funds that have been subjected to testing and are reported as expenditures and listed as federal or state pass-through funds. Federal awards and state financial assistance other than those indicated as “pass-through” are considered direct.
During the year ended September 30, 2025, the County had no subrecipients.
The County did not receive any noncash assistance or federally funded insurance during the fiscal year ended September 30, 2025.
Grant monies received and disbursed by the County are for specific purposes and are subject to review by the grantor agencies. Such audits may result in requests for reimbursement due to disallowed expenditures. Based upon prior experience, the County does not believe that such disallowance, if any, would have a material effect on the financial position of the County.