The accompanying Schedule of Expenditures of Federal Awards includes the Federal grant activity of Lake County, Michigan, and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the basic financial statements, which are reconciled in Note 3. The County has elected not to use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance for awards executed on or before September 30, 2024 and also has not elected to use the 15-percent de minimis indirect cost rate allowed under Uniform Guidance for awards executed on or after October 1, 2024.
The following descriptions identified below as (a) - (b) represent explanations that cross reference to amounts on the Schedule of Expenditures of Federal Awards: a. Reimbursement of these contracts is passed through the State Department of Health and Human Services (DHHS). The amounts reported on the Schedule of Expenditures of Federal Awards represent the Federal portion of the respective amounts based on 66% of Title IV-D eligible expenditures for the applicable grants. The entire amount paid by DHHS for the reimbursed expenditures is considered Federal. b. The reimbursements for the IV-D Incentive Payments Program are based on support payments collected. Expenditures have been reported to the extent of earned revenues and are 100% Federal.
The following reconciles the intergovernmental revenues reported in the December 31, 2025, basic financial statements to the expenditures of the County administered federal programs reported on the Schedule of Expenditures of Federal Awards: Federal/ Less State State Federal Revenue Revenue Adjustments Expenditures PRIMARY GOVERNMENT GENERAL FUND Direct Award $ 113,440 $ - $ - $ 113,440 Schools and Roads Clusters 53,322 - - 53,322 Foster Care - Title IV-E 3,983 - - 3,983 Emergency Management Performance Grants 8,117 - - 8,117 Other programs 875,815 ( 875,815) - - TOTAL GENERAL FUND 1,054,677 ( 875,815) - 178,862 OTHER MAJOR FUNDS Sherriff Road Patrol Cooperative Law Enforcement Operating & Financial Plan 3,995 - - 3,995 Highway Safety Cluster 11,048 - - 11,048 Boating Safety Financial Assistance 6,469 - - 6,469 Other grants 57,941 (57,941) - - Total Sheriff Road Patrol 79,453 (57,941) - 21,512 Ambulance Other grants 375 (375) - - Emergency 911 Other grants 870 (870) - - Land Bank Coronavirus State and Local Fiscal Recovery Funds 1,121,087 - - 1,121,087 NONMAJOR GOVERNMENTAL FUNDS Child Support Services 189,115 - - 189,115 Homeland Security Grant Program 24,749 24,749 Other grants 782,417 ( 782,417) - - TOTAL NONMAJOR GOVERNMENTAL FUNDS 996,281 ( 782,417) - 213,864 TOTAL PRIMARY GOVERNMENT $ 3,252,743 $ ( 1,717,418) $ - $ 1,535,325