Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) summarizes the expenditures of Macoupin County, Illinois under programs of the federal government for the fiscal year ended August 31, 2025. Because the Schedule presents only a selected portion of the operations of Macoupin County, Illinois, it is not intended to, and does not, present the financial position, changes in net position, revenues, and expenditures of Macoupin County, Illinois. For purposes of the Schedule, federal awards include all grants, contracts, and similar agreements entered into directly between the County and agencies and departments of the federal government and all sub-awards to the County by nonfederal organizations pursuant to federal grants, contracts, and similar agreements. The Schedule presents expenditures by federal agency for the County’s major and nonmajor programs in accordance with the provisions of the U.S. Office of Management and Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
The County passed through federal funds to subrecipients during the year ended August 31, 2025 as follows: Program Title - Section 5311 Grant 2025, Subrecipient - Macoupin County Health Department, ALN-20.509, and Amount - $156,169.
None.
The County had no insurance as it relates to federal programs in effect for the year ended August 31, 2025.
The County had no outstanding loans or loan guarantees from federal sources as of August 31, 2025.
The County does not qualify as a low-risk auditee under section .530.