Notes to SEFA
No awards were passed through to subrecipients.
§ 200.502 under the Code of Federal Regulations defines an award as expended when the activity related to the Federal award occurs and further explains the activity pertains to events that require the non-Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. For the County’s major program, Coronavirus State and Local Fiscal Recovery Funds (FALN 21.027), this award could be used under the revenue loss eligible use category for any service traditionally provided by a government regardless of how the recipient previously budgeted, with documentation that sufficiently supports the funding determination. This includes services previously provided by the recipient as long as they were obligated under this award by December 31, 2024, and were expended on or after March 3, 2021 through December 31, 2026. The County did not meet the obligation requirement of the award until the current fiscal year. As a result, the Schedule of Expenditures of Federal Awards for the current year includes expenditures incurred in prior years totaling $1,039,706.