Notes to SEFA
The Schedule of Expenditures of Federal Awards presents the activities of federal award programs expended by Joint Powers District #938, Howard Lake, Minnesota. The District's reporting entity is defined in Note 1 to the financial statements.
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal grant activity of Joint Powers District #938 under programs of the federal government for the year ended June 30, 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 only a selected portion of the operations of the District, it is not intended to and does not present the financial position, changes in financial position, or cash flows of the District.
During the year ended June 30, 2025, the District passed $522,016 to subrecipients.