Notes to SEFA
Title: Measurement Focus
Accounting Policies: The Schedule of Expenditures of Federal Awards is prepared using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The County did not elect to use the de-minimis cost rate for the fiscal year June 30, 2023.
The determination of when an award is expended is based on when the activity related to the award occurred.
Title: Program Type Detemination
Accounting Policies: The Schedule of Expenditures of Federal Awards is prepared using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The County did not elect to use the de-minimis cost rate for the fiscal year June 30, 2023.
Type A programs are defined as federal programs with federal expenditures exceeding the larger of $750,000 or 3% of total federal expenditures. The threshold of $750,000 was used in distinguishing between Type A and Type B programs.
Title: Method of Major Program Selection
Accounting Policies: The Schedule of Expenditures of Federal Awards is prepared using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The County did not elect to use the de-minimis cost rate for the fiscal year June 30, 2023.
The risk based approach was used in the selection of federal programs to be tested as major programs. The County did not qualify as a low-risk auditee for the fiscal year ended June 30, 2023.
Title: Subrecipients
Accounting Policies: The Schedule of Expenditures of Federal Awards is prepared using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The County did not elect to use the de-minimis cost rate for the fiscal year June 30, 2023.
The County did pass any federal grant funding through to subrecipients during the fiscal year June 30, 2023.