Notes to SEFA
The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Boulder County (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 2 CFR 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. Governmental funds are used to account for the County’s federal grant activity. Amounts reported in the Schedule of Expenditures of Federal Awards are recognized on the modified accrual basis when they become a demand on current available federal resources and eligibility requirements are met, or on the accrual basis at the time liabilities are incurred and all eligibility requirements are met. For the Disaster Grants – Public Assistance (Presidentially Declared Disasters) Program, Assistance Listing Number (ALN) 97.036, this program is reported in the Schedule of Expenditures of Federal Awards based on expenditures incurred plus approvals of project worksheets by the grantor. Also, note that the following programs are reported in the Schedule of Expenditures of Federal Awards on the cash basis: Program Title ALN State Administrative Matching Grants for the SNAP Program 10.561 Promoting Safe and Stable Families 93.556 Temporary Assistance for Needy Families 93.558 Child Support Enforcement 93.563 CCDF Cluster 93.575, 93.596 Child Welfare Services-State Grants 93.645 Foster Care-Title IV-E 93.658 Adoption Assistance 93.659 Social Services Block Grant 93.667 Chafee Foster Care Independence Program 93.674 Medicaid Cluster 93.778
Certain federal financial assistance programs do not involve cash awards to the County. These programs include the following: Program Title ALN Women, Infant, Children (WIC) 10.557 Community Development Block Grant Program 14.218 Substance Abuse and Mental Health Services 93.243 Low-Income Home Energy Assistance Program (LIHEAP) 93.568 Temporary Assistance for Needy Families (TANF) 93.558 Social Services Block Grant 93.667 Child Welfare (including CHRP, RTC, Res MH, SB-80 and SB-94) 93.645, 93.658 93.659, 93.667 Child Care and Development Fund (CCDF) Cluster 93.596, 93.575 Supplemental Nutrition Assistance Program (SNAP) Benefits 10.551 Total electronic disbursements authorized by the State through the Colorado Department of Human Services for 2025 were $61,605,853 and $3,006,336 authorized through the Colorado Department of Public Health and Environment.
Certain programs do not contain State or Federal contract numbers because they have not been assigned these numbers, or the numbers were not obtainable.