The accompanying schedule of expenditures of federal awards includes the federal grant activity of Big Stone County, Minnesota (the County) under programs of the federal government for the year ended December 31, 2025. The County's reporting entity is defined in Note 1A to the County's financial statements. 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 operations of the County, it is not intended to and does not present the financial position, changes in net position or cash flows of the County.
Expenditures reported on this schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Pass-through entity identifying numbers are presented where available.
There were no federal expenditures presented in this schedule provided to subrecipients.
During the year ended December 31, 2025, the County did not elect to use the 15 percent de minimis indirect cost rate.
Reconciliation to Schedule of Intergovernmental Revenue Federal grant revenue per Schedule of Intergovernmental Revenue $ 1,569,388 Grants received in more than 30 days after year-end, considered unavailable revenue in 2025 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program (AL No. 10.561) 20,200 Foster Care - Title IV-E (AL No. 93.658) 12,000 Medical Assistance Program (AL No. 93.778) 61,100 Community Development Block Grant (AL No. 14.228) 21,381 Unavailable revenue in 2024, recognized as revenue in 2025: Highway Planning and Construction (AL No. 20.205) (307,651) State Administrative Matching Grants for the Supplemental Nutrition Assistance Program (AL No. 10.561) (20,000) Foster Care - Title IV-E (AL No. 93.658) (6,500) Medical Assistance Program (AL No. 93.778) (57,505) Expenditures per Schedule of Expenditures of Federal Awards $ 1,292,413