Notes to SEFA
i. The Schedule of Expenditures of Federal Awards presents the activities of federal award programs expended by Blue Earth County. The County’s reporting entity is defined in Note 1 to the financial statements. The schedule does not include $1,161,514 in federal awards expended by the Blue Earth County Economic Development Authority (EDA) component unit which was audited by other auditors.
The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Blue Earth County under programs of the federal government for the year ended December 31, 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 Blue Earth County, it is not intended to and does not present the financial position, changes in net position, or cash flows of Blue Earth County.
Federal grant revenue per Schedule of Intergovernmental Revenues $ 13,048,082 Grants received more than 60 days after year-end unavailable in 2025 Highway Planning and Construction 524,337 MaryLee Allen Promoting Safe and Stable Families Program 1,529 Temporary Assistance for Needy Families 218,988 Child Support Services 6,879 Community-Based Child Abuse Prevention Grants 10,690 Stephanie Tubbs Jones Child Welfare Services Program 2,725 Foster Care - Title IV-E 61,927 John H. Chafee Foster Care Program for Successful Transition to Adulthood 2,012 Grants to States for Medicaid 171,036 Unavailable in 2024, recognized as revenue in 2025 MaryLee Allen Promoting Safe and Stable Families Program (1,673) Refugee and Entrant Assistance - State/Replacement Designee (1,772) Administered Programs Stephanie Tubbs Jones Child Welfare Services Program (2,982) Foster Care – Title IV-E (8,297) Highway Planning and Construction (432,523) Expenditures Per Schedule of Expenditures of Federal Awards $ 13,600,958