Notes to SEFA
The schedule of expenditures of federal awards presents the activities of federal award programs expended by Lac qui Parle County. The County’s reporting entity is defined in Notes 1 to the financial statements.
The accompanying schedule of expenditures of federal awards includes the federal grant activity of Lac qui Parle County under programs of the federal government for the year ended December 31, 2024. 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 only a selected portion of the operations of Lac qui Parle County, it is not intended to and does not present the financial position or changes in net position of Lac qui Parle County.
Reconciliation of SEFA to Schedule of Intergovernmental Revenue Total Federal Revenue per Schedule of Intergovernmental Revenue $ 943,835 Grants received more than 60 days after year-end deferred in 2024 MaryLee Allen Promoting Safe and Stable Families Program 271 Refugee and Entrant Assistance State/Replacement Designee Administered Programs 269 Stephanie Tubbs Jones Child Welfare Services Program 483 Foster Care Title IV-E 1,258 Grants Unavailable in 2024, Recognized as Revenue in 2025 MaryLee Allen Promoting Safe and Stable Families Program (209) Stephanie Tubbs Jones Child Welfare Services Program (208) Emergency Management Performance Grants (20,326) Total Federal Awards per Schedule of Expenditures of Federal Awards $ 925,373