Notes to SEFA
The schedule of expenditures of federal awards (the Schedule) presents the activities of federal award programs expended by Jackson County (the County). The County’s reporting entity is defined in Note 1 to the financial statements.
The accompanying Schedule includes the federal grant activity of the County 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). 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 County did not pass federal funds to subrecipients.