Notes to SEFA
The information included in the Schedule as of September 30, 2025, which has been submitted to grantor agencies will, in some cases, differ from amounts disclosed herein. The reports prepared for grantor agencies are typically prepared at a later date and often reflect refined estimates of year-end accruals. The reports will agree at termination of the grant as the discrepancies noted are timing differences. In accordance with Uniform Guidance, non-federal entities must record expenditures for Disaster Grants - Public Assistance (FEMA) on the SEFA when: (1) FEMA has approved the non-federal entity’s project worksheet, and (2) the non-Federal entity has incurred the eligible expenditures.