Notes to SEFA
The determination of when an award is expended is based on when the activity related to the award occurred.
Type A programs are defined as federal programs with federal expenditures exceeding the larger of $750,000, or 3%, of total federal expenditures. The threshold of $750,000 was used in distinguishing between Type A and Type B programs.
The risk-based approach was used in the selection of federal programs to be tested as major programs. The District did not qualify as a low-risk auditee for the fiscal year ended June 30, 2025.