Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Water and Sewerage System of DuPage County, Illinois under programs of the federal government for the year ended November 30, 2025. The information in this Schedule 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 Schedule presents only a selected portion of the operations of the Water and Sewerage System of DuPage County, Illinois, it is not intended to and does not present the financial position, changes in net position or cash flows of the Water and Sewerage System of DuPage County, Illinois. The accompanying Schedule of Expenditures of Federal Awards includes only the federal grant activity of the Water and Sewerage System of DuPage County, Illinois. It therefore excludes all other funds and departments of DuPage County, Illinois.