Notes to SEFA
The accompanying schedule of expenditures of federal awards includes the federal award activity of County of Brunswick, Virginia under programs of the federal government for the year ended June 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 County of Brunswick, Virginia, it is not intended to and does not present the financial position, changes in net position, or cash flows of County of Brunswick, Virginia.
Nonmonetary assistance is reported in the schedule at the fair value of the commodities received and disbursed.
No awards were passed through to subrecipients.
The County has elected not to use the 15% de minimis indirect cost rate.
The County has no loans or loan guarantees which hare subject o reporting requirements for the current year.
Federal expenditures, revenues and capital contributions are reported in the County's basic financial statements as follows: Intergovernmental federal revenues per the basic financial statements: Primary Government : General Fund $1683532 Special Revenue Funds: Virginia Public Assistance Fund $1456719 Airport Fund 0 CSA Fund 56209 Joint Administrative Services Fund Drug Enforcement Fund Trigon Insurance Fund Debt Service Funds: Debt Service Fund $61318 School Debt Service Funds Capital Projects Funds: County Capital Improvements Fund Agency Funds: Special Welfare 0 Total Prmary Goverment $4176858 Component Unit School Board: School Operating Fund $2455630 School Cafeteria Fund 1152619 School Capital Projects Fund 0 School Capital Projects Fund - Proffers Fund Total componenet unit School Board 3608249 Total federal expenditures per basic finanial statements $7785107 Reconciling items: Federal interest subsidy $-61318 HHS Provider Relief Funds Payments from U.S. Immigration & Customs Enforcement 0 Total reconciling items $-61318. Total federal expenditures per the schedule of Expenditures of federal awards $7723789.