Notes to SEFA
The County receives certain federal grants as subawards from non-federal entities. Pass-through entities, where applicable, have been identified in the Schedule with an abbreviation, defined as follows: SEE FOOTNOTES TO SEFA FOR TABLE
The basic financial statements of the County include four discretely presented component units that have engaged other auditors to perform the audits of their financial statements. The Cadillac-Wexford Transit Authority, Wexford County Airport Authority, Cadillac-Wexford Public Library and Wexford County Road Commission reported federal expenditures of $2,384,316, $574,545, $0 and $79,238, respectively. These amounts are not included on the Schedule, as those organizations were separately audited.
The outstanding balance on the Community Facilities Loan was $9,873,000 as of December 31, 2025.