Notes to SEFA
Pope County, Arkansas (the County) is a governmental entity established by the laws of the State of Arkansas and has the powers of a body corporate, as defined bin the statutes. All significant operations of the County are included in the scope of the Office of Management and Budget (OMB) requirements contained in 2 CFR Part 200, Subpart F (Single Audit). No federal entity has been designated as the County’s cognizant agency for the Single Audit. The reporting entity for the County is based upon criteria established by the Governmental Accounting Standards Board.
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the 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 Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The Schedule presents only a selected portion of the operations of the County and, accordingly, is not intended to and does not present the financial position, changes in net position or cash flows of the County.