Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the City of Willard, Huron County, Ohio (the City) 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 United States 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 City, it is not intended to and does not present the financial position, changes in net position, or cash flows of the City.
Certain Federal programs require the City to contribute non-Federal funds (cost sharing or matching funds) to support the Federally-funded programs. The City has met its cost sharing requirements. The Schedule does not include the expenditure of non-Federal cost sharing funds.