Notes to SEFA
The information in the SEFA is presented in accordance with the requirements of 2 CFR Part 200, OMB's Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in the SEFA may differ from the amounts presented in, or used in the preparation of the financial statements.
The determination of when an award is expended is based on when the activity related to the award occurred.
For the current year, the City did not pass federal funds through to subrecipients.