Notes to SEFA
Title: Note A: Basis of Presentation
Accounting Policies: The SEFA was prepared on the accrual basis of accounting
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate
The 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, 2020.
The information in this Schedule is presented in accordance with the requirements of Title 2, U.S.
Code of Federal Regulations 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.
Title: Note B : Summary of Significant Accounting Policies
Accounting Policies: The SEFA was prepared on the accrual basis of accounting
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate
Expenditures 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 allowed or are limited as to reimbursement. Pass,
through entity identifying numbers are presented where available.
Title: Note C : Indirect Cost Rate
Accounting Policies: The SEFA was prepared on the accrual basis of accounting
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate
The County has not elected to use the 10 percent de minimis indirect cost rate as allowed under the
Uniform Guidance.