Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards and Schedule of Expenditures of State Financial Assistance detail the grant activity for the City of Jacksonville, Florida (the "City") for the fiscal year ended September 30, 2025. These schedules present only a portion of the broader City reporting entity (defined in Note 1 of the basic financial statements) and do not include the grant activity for the following discretely presented component units: Jacksonville Housing Finance Authority, JEA, Jacksonville Port Authority, and Jacksonville Transportation Authority. Because these schedules reflect only a selected portion of City operations, they are not intended to, and do not present the financial position, changes in net position, or cash flows of the City.
The Uniform Guidance defines a cluster of programs as a grouping of closely related programs that share common compliance requirements. Accordingly, federal programs and related ALN numbers reported within the schedule of expenditures include the CDBG-Entitlement Cluster 14.218, Highway Safety Cluster 20.600, Aging Cluster 93.044, 93.045 and 93.053, and the Foster Grandparent/Senior Companion Cluster 94.011 and 94.016.
Expenditures for ALN 97.036 Disaster Grants – Public Assistance, include ($49,378,406) expenditures through fiscal year end 2025 that have not been obligated (approved) by the Federal Emergency Management Agency as of September 30, 2025. This includes the addition of Hurricane Milton disaster event occurring in fiscal year 2025. Because these expenditures were not obligated by FEMA as of yearend, they are not included on the SEFA. In addition, the FY2025 SEFA currently reports $8.9 million in FEMA Public Assistance expenditures that relate to prior-year expenditures.