Notes to SEFA
The schedule of expenditures of federal awards presents the federal award programs expended by Fillmore County (the County). The County’s reporting entity is defined in Note 1 to the financial statements.
The accompanying schedule of expenditures of federal awards includes the federal grant activity of Fillmore County under programs of the federal government for the year ended December 31, 2024. 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 the County, it is not intended to and does not present the financial position or changes in net position of the County.
The County did not pass federal funds to subrecipients.
Total Federal Revenue per Schedule of Intergovernmental Revenue Grants Received More than 60 Days After Year-End, Unavailable in 2023: $ 4,960,480 Airport Improvement Program (1,124,923) Temporary Assistance for Needy Families 93.558 (34,332) Grants Received More than 60 Days After Year-End, Unavailable in 2024: Foster Care Title IV-E 93.658 8,966 Total Federal Awards per Schedule of Expenditures of Federal Awards $ 3,810,191