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 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. The Uniform Guidance requires a schedule that provides total federal awards expended for each federal program and the Catalog of Federal Domestic Assistance (CFDA) number or other identifying number when the CFDA information is not available.
The Schedule includes all federal awards administered by Johnson County, Missouri, Missouri.
OMB Compliance Supplement includes these definitions, which govern the contents of the Schedule:
Federal financial assistance means assistance that non-Federal entities receive or administer in the form of grants, loans, loan guarantees, property (including donated surplus property), cooperative agreements, interest subsidies, insurance, food, commodities, direct appropriations, and other assistance, but does not include amounts received as reimbursement for services rendered to individuals.
Federal award means Federal financial assistance and Federal cost-reimbursement contracts that non-Federal entities receive directly from Federal awarding agencies or indirectly from pass-through entities. It does not include procurement contracts, under-grants or contracts, used to buy goods or services from vendors.
Accordingly, the Schedule includes expenditures of both cash and noncash awards.
Expenditures reported on the Schedule are reported on the modified cash basis of accounting, which is described in Note 1 to the County’s basic financial statements.
The County has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
Commodities received were valued by the food service section of the Department of Elementary and Secondary Education.
Subrecipients - The County provided no federal awards to subrecipients during the year ended December 31, 2025.