Notes to SEFA
During 2025, the following Disaster Grants Public Assistance, Assistance Listing Number (ALN) # 97.036 projects: PW328, PW-00564, PW-00590, PW00889, PW-01070 and PW01155 were closed out. During the closeout process reimbursable expenses were adjusted for $31,889. This amount was added to current year expenses reported for this program. The City incurred eligible expenditures in 2024 related to the COVID-19 State and Local Fiscal Recovery Funds (SLFRF), authorized under the American Rescue Plan Act, ALN# 21.027. The City recorded eligible expenditures of $36,956 in the 2025 schedule. The City determined that some eligible expenditures in 2024 were in excess of the federal funded amount. Highway Planning and Construction ALN# 20.205 grant expenditures were reduced by $130,334 in 2025 as the City took responsibility for these expenditures. In 2025, the City became aware that it was a subrecipient in previous years under the Community Development Block Grant ALN# 14.228. As such, the City included $244,751 in prior year expenditures in the 2025 schedule.
The pass-through award numbers for the Disaster Grants – Public Assistance program were PW-00564, PW-00590, PW00889, PW-01070 and PW01155.
The City participates in the Community Development Block Grant (ALN# 14.248) Section 108 Loan Guarantee Program, which is subject to continuing compliance requirements until project completion. The outstanding loan balance as of December 31, 2025, was $ 3,212,000.
Although the Schedule of Expenditures of Federal Awards is prepared to the best of the City's knowledge and belief, amounts received or receivable from grantor agencies are subject to audit and adjustment by the grantor agencies, principally the federal government. Any disallowed claims, including the amount already collected, may constitute a liability for the applicable funds. The amount of expenditures which may be disallowed by the grantor, if any, cannot be determined at this time.