Notes to SEFA
The City did not have any federal loans or loan guarantees outstanding during the year ended September 30, 2025.
Of the federal and state expenditures presented in the schedule, the City provided federal and state awards to sub-recipients as follows: Federal Program Title|Federal ALN|Amounts passed through to sub-recipients Community Development Block Grants/Entitlement Grants (14.218): $621,460 Emergency Solutions Grants Program (14.231): $207,421 Home Investment Partnerships Program (14.239): $1,523,822 Texas Auto Burglary & Theft Prevention Authority: $936,631
During the year ended September 30, 2025, the City received $11,887 of federal awards in the form of noncash assistance under the Texas Auto Burglary & Theft Prevention Authority Grant.
Grant monies received and disbursed by the City 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 experience, the City does not believe that such disallowance, if any, would have a material effect on the financial position of the City.
The City is also the sub-recipient of federal funds that have been subjected to testing and are reported as expenditures and listed as federal pass-through funds. Federal awards other than those indicated as pass-through are considered to be direct.
The following are prior year expenditures listed on the Schedule of Expenditures of Federal and State Awards: Program Title| Contract/Grant Number| Amount StartUp Texas Accelerator Program (ED23OIE0G0168): $319,302 Federal Transit - Formula Grants (TX-90-Y597): $351,995 Shelter and Service Program (EMW-2023-SP-05077): $665,767