Notes to SEFA
The Uniform Guidance defines a cluster of programs as a grouping of closely related programs that share common compliance requirements. According to this definition, similar programs deemed to be a cluster of programs are tested accordingly.
The grant revenue amounts received are subject to audit and adjustment. If any expenditures are disallowed by the grantor agencies as a result of such an audit, any claim for reimbursement to the grantor agencies would become a liability of St. Lucie County, Florida. In the opinion of management, all grant expenditures are in compliance with the terms of the grant agreements and applicable federal and state laws and regulations.
The federal and state expenditures presented in the Schedule of Expenditures of Federal Awards and State Projects (SEFA) for St. Lucie County, Florida, do not include expenditures funded by program income. The following schedule shows total grant-related expenditures and their funding source (federal, state, program income, or general fund match) for HUD and SHIP grants, as these are the only grants with program income: Federal ALN Federal Total Program or Cluster Title Number Expenditures Expenditures Home Investment Partnership Program Federal Expenditures reported on SEFA 14.239 $ 567,528 567,528 Plus Expenditures funded by Program Income 2,176 Total Grant-Related Expenditures $ 569,704 STATE CSFA State Total Program or Cluster Title Number Expenditures Expenditures State Housing Initiative (SHIP) Program State Expenditures reported on SEFA 40.901 $ 926,965 926,965 Plus Expenditures funded by Program Income 124,473 Total Grant Related Expenditures $ 1,051,438
The County receives funding from the Federal Emergency Management Agency (FEMA) under the Public Assistance Program (ALN 97.036) to reimburse eligible disaster-related costs. In accordance with generally accepted accounting principles and guidance related to the recognition of federal expenditures, the County recognizes expenditures under this program when incurred and eligible for reimbursement. For project worksheets that have been obligated but not yet reimbursed, the County records expenditures only to the extent that costs have been incurred and meet the eligibility criteria. Certain costs related to large projects may be deferred for SEFA reporting purposes until such time that the County has met all FEMA requirements for reimbursement and the expenditures are recognized as allowable under federal guidelines.