Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Stevens County (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 Stevens County, it is not intended to and does not present the financial position, changes in net position or cash flows of Stevens County.
Federal grant revenue per Schedule of Intergovernmental Revenue $1,004,748 Grants received more than 60 days after year-end, unavailable revenue in 2025: Crime Victim Assistance 6,027 MaryLee Allen Promoting Safe and Stable Families Program 457 Temporary Assistance for Needy Families 47,078 Child Support Services 3,369 Refugee and Entrant Assistance State/Replacement Community-Based Child Abuse Prevention Grants 2,464 Stephanie Tubbs Jones Child Welfare Services Program 814 Foster Care Title IV-E 8,843 Grants to States for Medicaid 28,502 Emergency Management Performance Grants 26,686 Unavailable in 2024; recognized as revenue in 2025: MaryLee Allen Promoting Safe and Stable Families Program (522) Refugee and Entrant Assistance State/Replacement Designee Administered Programs (174) Child Abuse and Neglect State Grants (929) Emergency Management Performance Grants (16,529) Expenditures per schedule of expenditures of federal awards $1,110,834