Notes to SEFA
The accompanying schedule of expenditures of federal awards includes the federal grant activity of the City of Waseca, Minnesota (the City) under programs of the federal government for the year ended December 31, 2025. The City's reporting entity is defined in Note 1A to the City's financial statements. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of 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.
Pass-through entity identifying numbers are presented where available.
No federal expenditures presented in this schedule were provided to subrecipients.