Notes to SEFA
Box Elder County, for purposes of the financial statements, includes all of the funds of the primary government as defined by Governmental Accounting Standards Board.
The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the 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 the County, it is not intended to and does not present the financial position, changes in net assets or cash flows of the County.
The County did not have any federal loans outstanding at year-end
The County received no non-cash assistance during the year