Audit 393251

Note 1 - Basis of Presentation - The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of County of Amelia, Virginia 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 the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Requirements, Cost Principles, and Audit Requirements for Federal Awards. Because the Schedule presents only a selected portion of the operations of County of Amelia, Virginia, it is not intended to and does not present the financial position, changes in net position, or cash flows of County of Amelia, Virginia.

Note 3 - Food Donation - Nonmonetary assistance is reported in the schedule at the fair market value of the commodities received or disbursed.

Note 4 - Relationship to Financial Statements - Federal expenditures, revenues and capital contributions are reported in the County's basic financial statements as follows:

Note 5 - Subrecipients - No awards were passed through to subrecipients.

Note 6 - De Minimis Cost Rate - The County did not elect to use the 15-percent de minimis indirect cost rate allowed under Uniform Guidance.

Note 7 - Loan Balances - The County has no loans or loan guarantees which are subject to reporting requirements for the current year.