Notes to SEFA
The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of the City under programs of the federal government for the year ended September 30, 2025. The information in this schedule is presented in accordance with the requirements of the Office of Management and Budget (OMB) Uniform Guidance. Because the schedule presents on a selected portion of the operations of the City, it is not intended to and does not present the financial position, changes in net assets or cash flows of the City.
The period of availability for federal grant funds for the purpose of liquidation of outstanding obligations made on or before the ending date of the federal project period extended 90 days beyond the federal project period ending date, in accordance with provisions of the Compliance Supplement.
Grant expenditure reports as of September 30, 2025, which have been submitted to grantor agencies will, in some cases, differ slightly from amounts disclosed herein. The reports prepared for grantor agencies are typically prepared at a later date and often reflect refined estimates of year-end accruals. The reports will agree at termination of the grant as the discrepancies noted are timing differences.
During fiscal year 2025, the City identified federal expenditures related to Texas Department of Transportation (TxDOT) safety programs that were recorded in the City’s financial statements in prior fiscal years but were not included in the SEFA for those periods. The prior year activity totaled $30,879, consisting of: $7,715 under ALN 20.600 – State and Community Highway Safety $23,164 under ALN 20.616 – National Priority Safety Programs These reimbursements relate to TxDOT-administered highway safety initiatives, including activities typically funded through the Selective Traffic Enforcement Program (STEP). Although the related revenues and expenditures were recognized in prior years, they were not reported on the SEFA for those reporting periods. To ensure complete and accurate reporting of federal awards, and in accordance with 2 CFR 200.510(b), which requires entities to include all federal awards expended during the period in their SEFA, the City has included the total amount of $30,879 in the fiscal year 2025 SEFA.