Notes to SEFA
The accompanying schedules of expenditures of federal and state awards (the “Schedules”) includes the federal and state grant activity of Wharton County, Texas (the “County”) under programs of the federal government for the year ended December 31, 2025. The information in these Schedules are presented in accordance with the requirements of Office of Management and Budget (OMB) Uniform Guidance (federal awards) and the requirements of the Texas Grant Management Standards (state awards). Because the Schedules present 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 cash flows of the County.