Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal awards programs of the Southwest and West Central Service Cooperative, Marshall, Minnesota (the Cooperative). The Cooperative's reporting entity is defined in Note 1A to the Cooperative's financial statements. The information in this schedule is presented in accordance with the requirement of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). All federal awards received directly from Federal agencies as well as Federal awards passed through other government agencies are included on the schedule.
Pass-through entity identifying numbers, if any, are presented where available.
Of the Federal expenditures presented in the schedule, the Cooperative provided Federal awards to subrecipients.