Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Ontonagon County under programs of the federal government for the year ended September 30, 2025. The information in the 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 (the Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Ontonagon County, it is not intended to and does not present the financial position, changes in net position, or cash flows of Ontonagon County.
Expenditures reported on the Schedule are reported on the modified accrual basis of accounting, which is described in Note 1 to the County's financial statements. Such expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are preasented where available.
For purposes of charging indirect costs to federal awards, the County has not elected to use the de minimis cost rate as permitted by §200.414 of the Uniform Guidance.
Ontonagon County did not provide federal awards to subrecipients during the year ended September 30, 2025.
Total federal awards expended per the Schedule reconcile to federal grant revenue reported in the fund financial statements as presented on the Reconciliation sheet of this workbook. The single reconciling item for the primary government is federal Payments in Lieu of Taxes of $724,215, which is reported within taxes and penalties in the General Fund. General fund $1,546,848, Pubic Transit Fund $245,604, Non major governmental funds (FOC) $1,326. Add: Federal payment in Lieu fTaxes $724,215, total Federal wards expended for primary government $2,517,629. Land Bank Authority (CU) $1,028,943, total expenditures of federal awards $3,546,572