The schedule of expenditures of federal awards (the Schedule) presents the activities of federal award programs expended by Olmsted County (the County). The County's financial statements include the operations of the Olmsted County Housing and Redevelopment Authority (the HRA), a blended component unit of the County, which expended $10,954,046 in federal awards during the year ended December 31, 2025. The HRA's federal awards are not included in the schedule of expenditures of federal awards, since the HRA has been audited by other auditors and those amounts are reported in a separate report. The County's reporting entity is defined in Note 1 to the financial statements.
The accompanying schedule of expenditures of federal awards 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). 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 $ 32,940,655 Grants received more than 45 days after year-end, unavailable revenue in 2025: High Intensity Drug Trafficking Areas Program 54,063 WIC Special Supplemental Nutrition Program for Women, Infants, and Children 43,567 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program 314,153 Temporary Assistance for Needy Families 548,540 Climate Pollution Reduction Grants 7,871 Child Support Services 488,472 Child Care and Development Block Grant 47,097 Community-Based Child Abuse Prevention Grants 58,632 Foster Care Title IV-E 223,022 John H. Chafee Foster Care Program for Successful Transition to Adulthood 6,554 Grants to States for Medicaid 401,623 Crime Victim Assistance 15,649 Emergency Management Performance Grants 58,870 Unavailable in 2024; recognized as revenue in 2025: State Administrative Matching Grants for the Supplemental Nutrition Assistance Program (351,523) Child Abuse and Neglect State Grants (3,642) Temporary Assistance for Needy Families (391,632) Foster Care Title IV-E (299,599) Crime Victim Assistance (24,473) Emergency Management Performance Grants (73,716) High Intensity Drug Trafficking Areas Program (60,000) Highway Planning and Construction (196,001) The Olmsted County HRA component unit is not included in Olmsted County’s Schedule of Expenditures of Federal Awards. That information is included in the separately issued financial statements of the HRA. (10,954,046) Olmsted County HRA reconciling items between the Schedule of Expenditures of Federal Awards and the Schedule of Intergovernmental Revenue 1,778,477 Expenditures per Schedule of Expenditures of Federal Awards $ 24,632,613