Notes to SEFA
The District did not pass through any funds to subrecipients.
The District received a total of $117,729 and recognized deferred revenue of $461,291 in federal Disaster Grants - Public Assistance funding during the year ended December 31, 2025. Per program guidance, expenditures are reported on the schedule of expenditures of federal awards (SEFA) when the project has been approved by FEMA and the expenditures have been incurred. The expenditures reported on the 2025 SEFA for this grant include $403,148 of payroll, equipment, materials, and contractor expenditures incurred in the year ended December 31, 2025 and 2024, that were approved by FEMA during the year ended December 31, 2025.