Notes to SEFA
The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of St. Clair County, Michigan (the “County”) for the year ended December 31, 2025. Expenditures reported on the Schedule are reported on the same basis of accounting, the modified accrual basis, as the financial statements, although the basis for determining when federal awards are expended is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the financial statements. 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 County passes a certain amount of these federal awards to other local governments and agencies (subrecipients) who provide the actual program services. These awards passed through to subrecipients are presented on the Schedule by the County in the period program services are provided. For purposes of charging indirect costs to federal awards, the County has not elected to use the 10% or 15% de minimis cost rate. The County’s reporting entity is described in Note 1 to the County’s basic financial statements. The County’s financial statements include the operations of the St. Clair County Road Commission and the St. Clair County Community Mental Health Authority, presented as discretely presented component units, which received federal awards that are not included in the Schedule for the year ended December 31, 2025, as these entities were audited separately and, if necessary, audits in accordance with the Uniform Guidance are issued. For 2025, an audit in accordance with the Uniform Guidance was not required for the St. Clair County Road Commission and St. Clair County Community Mental Health Authority.
The value of Vaccine Doses, part of Immunization Cooperative Agreements (Assistance Listing #93.268), has been valued on the Schedule based on the assessed value provided by the Michigan Department of Health and Human Services (pass-through grantor).