Notes to SEFA
The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of 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 2 CFR 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 County, it is not intended to and does not present the financial position, changes in net position, or cash flows of the County.
Expenditures reported on the Schedule are reported on the modified cash basis of accounting as described in Note 1 of the County's financial statements. Such expenditures are recognized consistent with the cost principles contained in the Uniform Gidance
Jefferson County, Missouri has not elected to use the 15% de minimis indirect cost rate.
The County received the following noncash assistance during the year ended December 31, 2025: 1. Urban Area Security Initiative ALN 97.067 $87,947