Notes to SEFA
The accompanying schedule of expenditures of federal awards includes the federal award activity of St. Clair County, Illinois under programs of the federal government for the year ended December 31, 2024 and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of 2 U.S. Code of Federal Regulations Part 200, Uniform Administration Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of St. Clair County, Illinois, it is not intended to and does not present the financial position, changes in net assets, or cash flows of St. Clair County, Illinois.
Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. 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. St. Clair County, Illinois has elected to use the 10 percent de minimis indirect cost rate as allowed under Uniform Guidance.
Of the federal expenditures presented in the schedule, St. Clair County, Illinois provided federal awards to subrecipients as follows?
St. Clair County recived $141,937 in noncash assistance in the form of vaccines and commodities.
There were no federal awards received or disbursed by St. Clair County for the purpose of loans or insurance