Notes to SEFA
The Schedule of Expenditures of Federal Awards presents the activity of all applicable federal award programs of the City of Donna, Texas (the “City”) for the year ended September 30, 2025. The City’s reporting entity is defined in Note 1 of the financial statements. Federal awards received directly from federal agencies, as well as federal awards passed through other government agencies, are included on the Schedule of Expenditures of Federal Awards.
The Schedule of Expenditures of Federal Awards (SEFA) is prepared from the City’s underlying accounting records using the same basis of accounting as the related activity in the City’s basic financial statements (modified accrual for governmental funds and accrual for proprietary funds). The Schedule of Expenditures of Federal Awards is presented in accordance with the requirements of Title 2, Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Accordingly, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the financial statements. Clean Water State Revolving Fund (CWSRF) – ALN 66.458 For CWSRF funding passed through the Texas Water Development Board, federal awards expended and reported on the Schedule of Expenditures of Federal Awards (SEFA) represent eligible project costs incurred during the fiscal year ended September 30, 2025. The City received CWSRF proceeds in advance of incurring eligible project costs; unexpended proceeds are not reported on the SEFA until the related eligible costs are incurred in future periods.
None of the federal programs expended by the City were provided to subrecipients.