Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Rock Island County (County) under programs of the federal government for the year ended November 30, 2025. 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, changes in net position or cash flows of the County. The reporting entity for Rock Island County is based upon criteria established by the Governmental Accounting Standards Board. Rock Island County is the primary government according to GASB criteria, while the Rock Island Tri-County Consortium (Consortium) is a component unit. Federal awards received directly by the Consortium are not included in this report since the Consortium has been audited by other auditors for their grants and those amounts are reported in a separate report.