Notes to SEFA
ALN numbers represent Assistance Listing Numbers and apply only to federal awards. CSFA numbers represent Catalog of State Financial Assistance and apply only to state financial assistance.
Expenditures incurred by the Authority are subject to review by the grantor agencies. Such audits may result in requests for reimbursement due to disallowed expenditures. Management believes that if audited, any adjustment for disallowed expenditures would be immaterial in amount. As of June 30, 2026, management is not aware of any material questioned or disallowed expenditures as a result of grant audits in process or completed.
Disaster Grants – Public Assistance (Presidentially Declared Disaster) (ALN 97.036): After a Presidentially Declared Disaster, the Federal Emergency Management Agency (FEMA) provides a Public Assistance Grant to reimburse eligible costs associated with emergency response, debris removal, and eligible costs associated with repair, replacement, or restoration of disaster damaged facilities. The Federal Government reimburses in the form of cost-shared grants. During fiscal year 2026, FEMA approved $1,639,319 of eligible expenditures that were incurred in prior years and included in the Schedule.