Notes to SEFA
Reporting Entity The accompanying Schedule of Expenditures of Federal Awards presents the activity of federal financial assistance programs administered by the Agency, an entity as defined in the financial statements. Pass-Through Programs Where the Agency receives funds from a government entity other than the federal government (pass-through), the funds are accumulated based upon the Assistance Listing number (ALN) advised by the pass-through grantor.
The basis of accounting is consistent with the accompanying financial statements and with the underlying regulations pertaining to each program. The amounts reported as federal expenditures generally were obtained from the appropriate federal financial reports for the applicable program and periods. The amounts reported in the federal financial reports are prepared from records maintained for each program.
Indirect costs are included in the reported expenditures to the extent such costs are included in the federal financial reports used as the source for the data presented. The Agency has not elected to utilize the de minimis indirect cost rate in Part 200.414 of the Uniform Guidance.
Matching costs, such as the Agency’s share of certain program costs, are not included in the Schedule of Expenditures of Federal Awards.
The Agency provided federal awards in the amount of $1,983,279 to subrecipients during the year ended December 31, 2025.