Notes to SEFA
The schedule of expenditures of federal awards (the Schedule) presents the activities of federal award programs expended by Le Sueur County (the County). Le Sueur County's financial statements include the operations of the Housing and Redevelopment Authority of Le Sueur County (HRA), a discretely presented component unit of Le Sueur County. The HRA's federal awards are not included in the schedule of expenditures of federal awards, since the HRA has been audited by other auditors and those amounts are reported in a separate report. The County's reporting entity is defined in Note 1 to the financial statements.
The accompanying schedule of expenditures of federal awards includes the federal award activity of Le Sueur 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 Le Sueur County, it is not intended to and does not present the financial position, changes in net position or cash flows of Le Sueur County.
The difference between the total on the schedule of expenditures of federal awards compared to federal grants in the schedule of intergovernmental revenue is primarily due to Department of Health and Human Services and Department of Justice grants that were expended in 2024, but the grant funds were not received until after 60 days into 2024. Additionally, there were Health and Human grants that were related to 2023 but not received until 2024.