Notes to SEFA
The schedule of expenditures of federal awards (the schedule) presents the activities of federal award programs expended by Crow Wing County (the County). The County’s reporting entity is defined in Note I.A. to the financial statements.
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award 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) from the Office of Management and Budget (OMB). 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.
Federal Grant Revenue per Schedule of Intergovernmental Revenue: $ 13,219,566 Expenditures above, not included as revenues on the Schedule of Intergovernmental Revenues 468,903 Revenues included on the Schedule of Intergovernmental Revenue that are not considered Federal Grant Expenditures (29,732) Expenditures per Schedule of Expenditures of Federal Awards $ 13,658,737