Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of the Sites Project Authority (Authority) under programs of the federal government for the year ended December 31, 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 Authority’s operations, it is not intended to be and does not present the financial position, changes in net position, or cash flows of the Authority.
The Authority had no subrecipients of its federal program during the year ended December 31, 2025.