Notes to SEFA
The accompanying schedules of expenditures of federal awards for the County are 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 schedules of expenditures of federal awards include all federal awards of the County and the Dickinson – Iron County Health Department. Because the schedules present 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. The County’s reporting entity is defined in Note 1 of the County’s Financial Statements. The County’s financial statements include the operations of the Iron County Road Commission and the Iron County Medical Care Facility discretely presented component units, which received federal awards that are not included in the Schedule for the year ended December 31, 2025, as the entities were separately audited.
The federal oversight agency for the County is as follows: Federal – U.S. Department of Agriculture
The pass-through grantor’s number represents the County’s provider I.D. number. Such other I.D. numbers were not available. The County did not act as a pass-through agent for any federal monies.
Federal Revenue Per Governmental Fund Financial Statements $826,110 Federal Expenditures Per Schedule of Expenditures and Federal Awards 2,154,144 Difference (1,328,034) Reconciling Items: Federal revenues reported in the component units which are included on the Schedule of Expenditures of Federal Awards: District Health Department 1,164,532 Federal revenues not reported in the financial statements, but on the Schedule of Expenditures of Federal Awards because the funds were receipted and disbursed in a custodial fund: Schools and Roads - Grants to States 163,502 Reconciled Difference $-