Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards includes the federal award activity of Huron County under programs of the federal government. The information in this Schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the basic financial statements, which are reconciled in Note 5. Federal awards of the Huron Transit Fund are excluded from the accompanying Schedule of Expenditures of Federal Awards. The Huron Transit Fund’s audit report is issued under a separate cover. To view a copy of that report, contact the Huron County Clerk’s office.
Expenditures reported on the Schedule of Expenditures of Federal Awards are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts (if any) shown on the Schedule of Expenditures of Federal Awards represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. The County has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance for awards executed on or before September 30, 2024, and has also elected not to use the 15-percent de minimis indirect cost rate allowed under Uniform Guidance for awards executed on or after October 1, 2024.
No federal awards were passed through by the County to any subrecipients during the year.
The following descriptions identified below as (a) - (b) represent explanations that cross reference to amounts on the Schedule of Expenditures of Federal Awards: (a) Reimbursement of these contracts is passed through the State Department of Health and Human Services (DHHS). The amounts reported on the Schedule of Expenditures of Federal Awards represent the Federal portion of the respective amounts based on 66% of Title IV-D eligible expenditures for the applicable grants. The entire amount paid by DHS for the reimbursed expenditures is considered Federal. (b) The reimbursements for the IV-D Incentive Payments Program are based on support payments collected. Expenditures have been reported to the extent of earned revenues and are 100% Federal.
The following reconciles the intergovernmental revenues reported in the December 31, 2025, basic financial statements to the expenditures of the County-administered federal programs reported on the Schedule of Expenditures of Federal Awards: