Notes to SEFA
The accompanying schedules of expenditures of federal and state awards (the Schedules) includes the federal and state award activity of the City of Sheboygan (the City) under programs of the federal and state government for the year ended December 31, 2025. The information in these Schedules 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) and the State Single Audit Guidelines. Because the Schedules present only a selected portion of the operations of the City, they are not intended to and do not present the financial position, changes in net position or cash flows of the City.