Notes to SEFA
The accompanying schedule of expenditures of federal awards (the SEFA) includes federal award activity of Erath County, Texas, (the County), under programs of the federal government for the year ended September 30, 2025. The information 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). Because the SEFA presents only 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 fund balance of the County.