Notes to SEFA
The Schedule of Expenditures of Federal Awards presents the activities of federal award programs expended by the City of Benson, Minnesota. The City's reporting entity is defined in Note 1 to the financial statements.
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal loan and grant activity of the City of Benson 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 the 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 City, it is not intended to and does not present the financial position, changes in financial position, or cash flows of the City.
During the year ended December 31, 2025, the City passed $19,269 of federal money to subrecipients.