Notes to SEFA
The System has applied for reimbursement for qualifying expenses under the Federal Emergency Management Agency (FEMA) COVID-19 Disaster Relief Fund – Public Assistance (Presidentially Declared Disasters) program (Federal Assistance Listing No. 97.036). In 2025, the System received approval for reimbursement of qualifying expenses totaling approximately $1.7 million from FEMA. Certain costs were incurred in prior periods and approved by FEMA in 2025. This amount has been included in the accompanying Schedule for the year ended December 31, 2025, in accordance with the guidance specific to Federal Assistance Listing No. 97.036. The System has finalized all submissions to FEMA and has outstanding appeals for funding, however ultimate reimbursement of appeals is uncertain.