Notes to SEFA
The System incurred certain expenditures related to the Coronavirus Disease 2019 (COVID-19) pandemic which are eligible for reimbursement from the Federal Emergency Management Agency (FEMA) Disaster Grants – Public Assistance (Presidentially Declared Disasters) (Assistance Listing No. 97.036). The System had applied for and received approval from FEMA in 2025 for reimbursement of qualifying expenses totaling approximately $1,746,000, which were incurred in previous periods. The total amount approved in 2025 has been included in the accompanying Schedule of Expenditures of Federal Awards for the year ended December 31, 2025 in accordance with the guidance specific to Assistance Listing No. 97.036. Additional costs of approximately $20,000,000 were submitted to FEMA and the System received final approval for reimbursement in May 2026.