Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal grant activity of the Huntsville Water and Waste Water Department, under specific 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 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents federal award activity, it is not intended to and does not present the financial position, changes in net position, or cash flows of Huntsville Water and Waste Water Department or the City of Huntsville.
Expenditures reported on the Schedule are reported on the accrual basis of accounting and include all applicable federal awards expended during the year. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Huntsville Water and Waste Water Department has elected not to use the 15 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Huntsville Water and Waste Water Department did not provide funds to subrecipients in the current year.
The program titles and ALN numbers were obtained from the federal or pass-through grantor or the sam.gov website.