Notes to SEFA
Title: AMOUNTS PROVIDED TO SUBRECEIPIENTS
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. The County has not elected to use the 10 percent de minimus indirect cost rate, as allowed under the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Certain program funds are passed through the County to subrecipient organizations. The County identifies, to the extent practical, the total amount provided to subrecipients from each federal program, however, the Schedule does not contain separate schedules disclosing how the subrecipients outside of the County’s control utilize the funds. The County requires subrecipients receiving funds to submit separate audit reports disclosing the use of the program funds.
Title: MATCHING COSTS
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. The County has not elected to use the 10 percent de minimus indirect cost rate, as allowed under the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Matching costs, i.e., the County’s share of certain program costs, are not included in the reported expenditures.
Title: REVISION AND REISSUANCE OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AND SINGLE AUDIT REPORT
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. The County has not elected to use the 10 percent de minimus indirect cost rate, as allowed under the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
This report is replacing the report previously issued on July 31, 2023. On the December 31, 2022 Schedule, the County did not report federal award expenditures under ALN 16.825, Smart Prosecution Initiative, ALN 93.217, Family Planning Services, ALN 93.354, Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response, ALN 93.630, Developmental Disabilities Basic Support and Advocacy Grants or the direct program portion of ALN 93.994, Maternal and Child Health Services Block Grant to the States. Subsequently, the County revised the Schedule to include these ALN’s in the amounts of:
In addition, on the December 31, 2022 Schedule, the County previously reported the following federal award with the following revised total federal award expenditures: