Notes to SEFA
The County of Clinton (the "County"), as the reporting entity for financial reporting purposes, is defined in Note 1 to the County's financial statements. For purposes of preparing the schedule of expenditures of federal awards, the County's reporting entity is the same as was used for financial purposes, in that awards received and expended, if any, by the following entities are excluded: Clinton County Sewer Authority and Clinton County Solid Waste Authority.
The 2025 threshold for determining Type A programs is $1,000,000. The following Type A programs was audited as major: Community Development Block Grants, Assistance Listing 14.228. The following Type B programs was audited as major: Public Safety Partnership and Community Policing Grants, Assistance Listing 16.710. The amount expended under programs audited as major federal programs for the year ended December 31, 2025, totaled $2,259,608 or 41.37% of total federal awards expended.