Notes to SEFA
The accompanying schedule of expenditures of federal and state awards (the "Schedule") includes the federal and state grant activities of the County under programs of the federal and state governments 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 (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and the Texas Grant Management Standards (TxGMS). Therefore, some of the amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. Because the Schedule presents on a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net position or cash flows of the County.
The period of availability for federal and state grant funds for the purpose of liquidation of outstanding obligations made on or before the ending date of the federal and state project period extended 90 days beyond the federal and state 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.