Notes to SEFA
The accompanying schedule of expenditures of Federal awards (Schedule) includes the federal award activity of Dawson County (County) 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 Dawson County, it is not intended to and does not present the financial position or changes in net assets of the County. The County’s reporting entity is defined in Note 1.A. to the County’s financial statements. Federal awards received directly from Federal agencies, as well as those passed through other government agencies, are included in the Schedule. Unless otherwise noted on the Schedule, all programs are received directly from the respective Federal agency.