Notes to SEFA
The schedule of expenditures of federal awards presents the activities of federal award programs expended by Rock County and includes the District’s 10.760 program. The County’s reporting entity is defined in Note 1 to the financial statements.
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Rock 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 Rock County, it is not intended to and does not present the financial position, changes in net position, or cash flows of Rock County.