Notes to SEFA
The accompanying schedule of expenditures of federal awards includes the federal grant activity of the City of De Kalb, Texas and its discretely presented component unit, De Kalb Economic Development Corporation, under programs of the federal and state government for the year ended September 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).
The federal expenditures of De Kalb Economic Development Corporation, a discretely presented component unit of the City of De Kalb, are included in this schedule. The component unit is responsible for its own federal program administration and compliance.