Notes to SEFA
The System incurred certain expenditures in previous periods related to the Coronavirus Disease 2019 (COVID-19) pandemic totaling $6,565,929 which were obligated in 2025 for reimbursement under an award from the Federal Emergency Management Agency (FEMA) under the COVID-19 Disaster Grants – Public Assistance (Presidentially Declared Disasters) program (Assistance Listing No. 97.036). This amount is 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. FEMA projects are subject to final close-out reviews upon which amounts paid during the project are finalized.