The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant
activity of the County. The information in the Schedule is presented in accordance with the requirements of
Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost
Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”). Therefore, some amounts
may differ from amounts presented in, or used in the preparation of, the basic financial statements.
During the fiscal year ended December 31, 2025, the County had no amounts passed through to subrecipients.
During the year ended December 31, 2025, the County had no federal loans payable or loan guarantees.
During the year ended December 31, 2025, the County had no federally funded insurance.
During the year ended December 31, 2025, the County had no federal awards in the form of noncash assistance.
Grant monies received and disbursed by the County are for specific purposes and are subject to review by
the grantor agencies. Such audits may result in requests for reimbursement due to disallowed expenditures.
Based upon experience, the County does not believe that such disallowance, if any, would have a material
effect on the financial position of the County.
The County is also the sub-recipient of federal funds that have been subjected to testing and are reported
as expenditures and listed as federal pass-through funds. Federal awards other than those indicated as passthrough
are considered to be direct.