Notes to SEFA
An extensive compliance tests, as required by the Uniform Guidance, was performed on the Coronavirus State and Local Fiscal Recovery Funds and the HOME Program, which represents 78% of the total expenditures reflected on the Schedule of Expenditures of Federal Awards. The Coronavirus State and Local Fiscal Recovery Funds and the HOME Program are major programs (i.e., must be tested). The major programs exceed $3,024,157 and, therefore, represent the only programs to which the specific compliance requirements must be applied.