Notes to SEFA
During the year ended December 31, 2025, the Commission did not pass through any federal funding to subrecipients.
The federal grant expenditures are reported within the various expenditure categories of the appropriate funds and are not readily distinguishable to the Schedule of Expenditures of Federal Awards. However, revenue is generally recorded for these grants in an amount equal to allowable costs incurred and therefore the following reconciliation to reported federal grant revenue is provided: Total expenditures per SEFA $ 6,074,896 Plus non-federal grant revenue 324,930 Total restricted grants-in-aid per financial statements $ 6,399,826