Notes to SEFA
The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of The City of Westfield Gas and Electric Light Department (the “Department”) under programs of the federal government for the year ended December 31, 2025. The information in this Schedule 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”). Because the Schedule presents only a selected portion of the operations of the Department, it is not intended to and does not present the net position, changes in net position or cash flows of the Department.
There were no payments to subrecipients in any of the federal awards programs during the year ended December 31, 2025.