Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Lake County, Illinois (the County) under programs of the federal government for the year ended November 30, 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). 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.
The following identifies the pass-through agency acronyms used on the schedule of expenditures of federal awards: ISBE Illinois State Board of Education IDHS Illinois Department of Human Services IDNR Illinois Department of Natural Resources CJIA Illinois Criminal Justice Information Authority Wauk City of Waukegan DCEO Illinois Department of Commerce and Economic Opportunity DOT Illinois Department of Transportation CMAP Chicago Metropolitan Agency for Planning RTA Regional Transportation Authority IEMA Illinois Emergency Management Agency IHFS Illinois Department of Healthcare and Family Services CDPH Chicago Department of Public Health AFC Aids Foundation of Chicago IDPH Illinois Department of Public Health SBOE Illinois State Board of Elections NACCHO National Association of County and City Health Officials IPHA Illinois Public Health Association BJA Bureau of Justice Assistance OJP Office of Justice Programs OVC Office of Victims of Crime USDA U.S Department of Agriculture