Notes to SEFA
The determination of when an award is expended is based on when the activity related to the award occurred.
Type A programs are defined as federal programs with federal expenditures exceeding the larger of $1,000,000 (or 3%) of total federal expenditures. The threshold of $1,000,000 was used in distinguishing between Type A and Type B programs.
The risk-based approach was used in the selection of federal programs to be tested as major programs. The City of Pooler, Georgia (the “City”) did not qualify as a low-risk auditee for the year ended December 31, 2025.
The City did pass any federal grant funding through to subrecipients during the year ended December 31, 2025.
The City did not receive non-cash federal awards during the year ended December 31, 2025.