Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of the Baldwin County Commission under programs of the federal government for the year ended September 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 Baldwin County Commission, it is not intended to and does not present the financial position or changes in net position of the Baldwin County Commission.
The Schedule of Expenditures of Federal Awards for the Baldwin County Commission for the fiscal year ending September 2025 is prepared in accordance with the Uniform Guidance (2 CFR 200), reflecting federal grant activity on the modified accrual basis of accounting. This schedule represents a selected portion of operations and does not present the comprehensive financial position of the entity, with expenditures recognized following applicable cost principles. The Entity has not elected to use the 15 percent (10 percent for grants awarded prior to 9/30/2024) de minimis indirect cost rate as allowed in the Uniform Guidance. Furthermore, The Baldwin County Commission provided $4,692,673.26 to multiple subrecipients across multiple federal programs. The subrecipient pass throughs are detailed in a separate column on the Schedule of Federal Expenditures.