Notes to SEFA
The accompanying schedule of expenditures of federal awards and state financial assistance (the Schedule) presents the activity of all federal awards and state financial assistance of Polk County, Florida (the County). The County reporting entity is defined in Note 1 to the County's basic financial statements for the year ended September 30, 2025. The information in this Schedule is presented in accordance with the requirements of 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and Chapter 691-5, Rules of the Florida Department of Financial Services. The Schedule presents only a selected portion of the operations of the County and is not intended to and does not present the financial position, changes in net position, or cash flows of the County. Therefore, some amounts presented in the Schedule may differ from amounts presented or used in the preparation of the basic financial statements for the fiscal year ended September 30, 2025.
In addition to the amounts listed on the Schedule, the County received additional funding from the state of Florida as a match for certain Federal programs. The amounts listed below represent the funding provided by the state of Florida as a match to the specified federal programs. Assistance Listing Grant Agency/Program Number Identification Expenditures State Matching Monies Passed through the Ounce of Prevention Fund of Florida and Healthy Families: Promoting Safe and Stable Families 93.556 #20-25-05 $ 6,419 Promoting Safe and Stable Families 93.556 #20-25-05 (Amendment #13) 18,837 Total Program 25,256 Temporary Assistance for Needy Families 93.558 #20-25-05 185,410 Temporary Assistance for Needy Families 93.558 #20-25-05 (Amendment #13) 549,483 Total Program 734,893 Community-Based Child Abuse Prevention Grants 93.590 #20-25-05 10,106 Community-Based Child Abuse Prevention Grants 93.590 #20-25-05 (Amendment #13) 21,171 Total Program 31,277 HFF Workforce Stabilization Funds- II C-State funds not subject to Sec 215.97, F.S. (FSAA) N/A #20-25-05 2 5,877 II C-State funds not subject to Sec 215.97, F.S. (FSAA) N/A #20-25-05 (Amendment #13) 75,936 Total Program 101,813 Total State Matching Monies $ 893,239