Notes to SEFA
The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of McLean County, Illinois (the County) and its discretely presented component unit, the Emergency Telephone Systems Board, 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 Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The County financial reporting entity, as defined in Note 1 to the basic financial statements, consists of the activities of the County and its’ discretely presented component units. 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 or changes in net position of the County.
Nonmonetary assistance is reported in the Schedule at the fair market value of the nonmonetary assistance received and disbursed. The County received nonmonetary assistance under Assistance Listing Number 10.555 as noted in the accompanying schedule of expenditures of federal awards. In addition, during the year ended December 31, 2025, McLean County did not receive federal insurance coverage or federal loan guarantees.
Below is the key for the pass-through entity acronyms that are presented on the Schedule. DHS Illinois Department of Human Services ISBE Illinois State Board of Education DPH Illinois Department of Public Health CJA Illinois Criminal Justice Assistance Grant Program DOT Illinois Department of Transportation EMA Illinois Emergency Management Agency DHFS Illinois Department of Healthcare and Family Services SBE Illinois State Board of Elections DCEO Illinois Department of Commerce and Economic Opportunity CACI Children's Advocacy Centers of Illinois TON Town of Normal, Illinois COB City of Bloomington, Illinois NACCHO National Association of County and City Health Officials NCA National Children's Alliance AOIC Administrative Office of the Illinois Courts N/A Not Applicable