Notes to SEFA
The schedule of expenditures of federal awards presents the activities of federal award programs expended by Kandiyohi County (County). The County's reporting entity is defined in Note 1 to the financial statements. The County's reporting entity is defined in Note 1 to the financial statements. The schedule does not include $2,631,207 in federal awards expended by the Kandiyohi County Housing and Redevelopment Authority discretely presented component unit, which had a separate single audit performed by other auditors.
The accompanying schedule of expenditures of federal awards includes the federal grant activity of Kandiyohi 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) from the Office of Management and Budget (OMB). Because the schedule presents only a selected portion of the operations of Kandiyohi County, it is not intended to and does not present the financial position, changes in net position, or cash flows of Kandiyohi County.
Reconciliation to the Schedule of Intergovernmental Revenue: Reconciliation to the Schedule of Intergovernmental Revenue: Federal Grant Revenue per Schedule of Intergovernmental Revenue: $ 10,521,641 Expenditures above, not included as revenues on the Schedule of Intergovernmental Revenues 403,730 Revenues included on the Schedule of Intergovernmental Revenue that are not considered Federal Grant Expenditures (9,492) Expenditures per Schedule of Expenditures of Federal Awards $ 10,915,879