Notes to SEFA
The accompanying schedule of expenditures of federal awards (Schedule 5) includes the federal award activity of Stanton County, Kansas under programs of the federal governmentfor the year ended December 31, 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 FederalAwards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Stanton County, Kansas, it is not intended to and does not present the aggregate cash and unencumbered cash balances and receipts and expenditures of Stanton County, Kansas.
Expenditures reported on the accompanying Schedule of Expenditures of Federal Awards are reported on the regulatory basis of accounting, which are accounting practices prescribed basis financial statement.
Stanton County, Kansas has elected not to use the up to 15% de minimis indirect cost rate allowed under the Uniform Guidance.