Notes to SEFA
Federal grant funds are considered to be earned to the extent of expenditures made under the provisions of the grant.
The period of availability for federal grant funds for the purpose of liquidation of outstanding obligations made on or before the ending date of the federal project period extended 90 days beyond the federal project period ending date or as specified in a program regulation, in accordance with provisions in Office of Management and Budget (OMB) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards – Section 200.343 Closeout.
Nonmonetary assistance is reported in the schedule at the USDA food value of the commodities received, as confirmed with the Texas Department of Agriculture, and disbursed as of December 31, 2025.
The Food Bank does not record indirect costs for any of its Federal Programs.