Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the County of McHenry under programs of the federal government for the year ended November 30, 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 of McHenry, it is not intended to and does not present the financial position, changes in net position or cash flows of the County of McHenry. The County of McHenry is the primary government according to GASB criteria while the McHenry County Conservation District is a discretely presented component unit. The Conservation District was not required to have an audit in accordance with the Uniform Guidance.
The County receives vaccines at no charge from the Illinois Department of Public Health through federally assisted programs - Immunization Grants (ALN 93.268). The value of vaccines received during the year ended November 30, 2025 was $149,121. Of this amount, $78,640 remained unused, and was included as inventory at November 30, 2025.
During the year ended November 30, 2025, McHenry County received no insurance loans, loans or loan guarantees for the purpose of administering federal programs.