Notes to SEFA
The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Stone County, Arkansas 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 Stone County, Arkansas, it is not intended to and does not present the net position, changes in net position, or cash flows of Stone County, Arkansas.
Certain federal programs require that the County contribute non-federal funds (matching funds) to support the federal-funded programs. The County has complied with the matching requirements. The expenditures of non-federal matching funds are not included on the schedule.