Notes to SEFA
During the year ended September 30, 2025, the County provided no federal or state awards to subrecipients.
During the year ended September 30, 2025, certain grant-related receivable balances were written off as uncollectible. As a result, certain fiscal year 2024 expenditures were determined to be ineligible. These items are reflected in the 2025 Schedule of Expenditures of Federal Awards and State Financial Assistance (SEFA) as prior year adjustments (FY2024), presented as separate line items within the applicable programs, and are summarized as follows: • M0155 (ALN No. 14.228): $74,149 of fiscal year 2024 expenditures were determined to be ineligible and are presented as a reduction of expenditures. There were no fiscal year 2025 expenditures associated with this project. • SC321 (CSFA No. 37.012): $19,700 of fiscal year 2024 expenditures were determined to be ineligible and are presented as a reduction of expenditures. There were no fiscal year 2025 expenditures associated with this project. • DEP-FRDAP-A23010 (CSFA No. 37.017): $27,565 of fiscal year 2024 expenditures were determined to be ineligible and are presented as a reduction of expenditures. There were no fiscal year 2025 expenditures associated with this project. • TC198 (CSFA No. 72.001): $78,342 of fiscal year 2024 expenditures were determined to be ineligible and are presented as a reduction of expenditures. There were no fiscal year 2025 expenditures associated with this project. • TC330 / S17-21-02-64 (CSFA No. 72.003): $17,850 of fiscal year 2024 expenditures were determined to be ineligible and are presented as a reduction of expenditures. There were no fiscal year 2025 expenditures associated with this project. • TC198 / S18-21-05-07 (CSFA No. 72.003): $64,532 of fiscal year 2024 expenditures were determined to be ineligible and are presented as a reduction of expenditures. There were no fiscal year 2025 expenditures associated with this project.