Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal grant activity of City of White Sulphur Springs (City) under programs of the federal government for the fiscal year ended June 30, 2025. The information in this Schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uni-form Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the City, it is not intended to and does not present the financial position, changes in net position or cash flows of the City.
Fn1 – No separate funds or accounts maintained; the City assumes first in first out for program money. Fn2 – The value of commodities (revenues, expenses or inventory) is not displayed in the basic financial statements. N/A – Not applicable/available.