Title: Note 1: Reporting Entity
Accounting Policies: Note 1: Reporting Entity
The accompanying Schedule of Expenditures of Federal Awards, (SEFA) for the fiscal year ended June 30, 2022, presents the activity of all federal award programs of the County of Alpine, California (the “County”). The County reporting entity is defined in Note 1 to the County’s basic financial statements. All federal awards received directly from federal agencies, as well as federal awards passed through other governmental agencies, are included on the SEFA.
Note 2: Basis of Accounting
Basis of accounting refers to when expenditures or expenses are recognized and reported on the SEFA. The
accompanying SEFA is presented using the modified accrual basis of accounting for grants accounted for in the
governmental fund types and the accrual basis of accounting for grants accounted for in the proprietary fund types, as
described in Note 1 to the County’s basic financial statements.
De Minimis Rate Used: N
Rate Explanation: Note 6: Indirect Cost Rate
The County did not elect to use the 10 percent de minimis indirect cost rate as described in 2 CFR §200.414. Uniform Guidance, §200.510(6), requires the County to disclose whether or not it elected to use the 10 percent de minimis cost rate that §200.414(f) allows for nonfederal entities that have never received a negotiated indirect cost rate.
The accompanying Schedule of Expenditures of Federal Awards, (SEFA) for the fiscal year ended June 30, 2022, presents the activity of all federal award programs of the County of Alpine, California (the “County”). The County reporting entity is defined in Note 1 to the County’s basic financial statements. All federal awards received directly from federal agencies, as well as federal awards passed through other governmental agencies, are included on the SEFA.
Title: Note 2: Basis of Accounting
Accounting Policies: Note 1: Reporting Entity
The accompanying Schedule of Expenditures of Federal Awards, (SEFA) for the fiscal year ended June 30, 2022, presents the activity of all federal award programs of the County of Alpine, California (the “County”). The County reporting entity is defined in Note 1 to the County’s basic financial statements. All federal awards received directly from federal agencies, as well as federal awards passed through other governmental agencies, are included on the SEFA.
Note 2: Basis of Accounting
Basis of accounting refers to when expenditures or expenses are recognized and reported on the SEFA. The
accompanying SEFA is presented using the modified accrual basis of accounting for grants accounted for in the
governmental fund types and the accrual basis of accounting for grants accounted for in the proprietary fund types, as
described in Note 1 to the County’s basic financial statements.
De Minimis Rate Used: N
Rate Explanation: Note 6: Indirect Cost Rate
The County did not elect to use the 10 percent de minimis indirect cost rate as described in 2 CFR §200.414. Uniform Guidance, §200.510(6), requires the County to disclose whether or not it elected to use the 10 percent de minimis cost rate that §200.414(f) allows for nonfederal entities that have never received a negotiated indirect cost rate.
Basis of accounting refers to when expenditures or expenses are recognized and reported on the SEFA. The accompanying SEFA is presented using the modified accrual basis of accounting for grants accounted for in the governmental fund types and the accrual basis of accounting for grants accounted for in the proprietary fund types, as described in Note 1 to the County’s basic financial statements.
Title: Note 3: Relationship to Financial Statements
Accounting Policies: Note 1: Reporting Entity
The accompanying Schedule of Expenditures of Federal Awards, (SEFA) for the fiscal year ended June 30, 2022, presents the activity of all federal award programs of the County of Alpine, California (the “County”). The County reporting entity is defined in Note 1 to the County’s basic financial statements. All federal awards received directly from federal agencies, as well as federal awards passed through other governmental agencies, are included on the SEFA.
Note 2: Basis of Accounting
Basis of accounting refers to when expenditures or expenses are recognized and reported on the SEFA. The
accompanying SEFA is presented using the modified accrual basis of accounting for grants accounted for in the
governmental fund types and the accrual basis of accounting for grants accounted for in the proprietary fund types, as
described in Note 1 to the County’s basic financial statements.
De Minimis Rate Used: N
Rate Explanation: Note 6: Indirect Cost Rate
The County did not elect to use the 10 percent de minimis indirect cost rate as described in 2 CFR §200.414. Uniform Guidance, §200.510(6), requires the County to disclose whether or not it elected to use the 10 percent de minimis cost rate that §200.414(f) allows for nonfederal entities that have never received a negotiated indirect cost rate.
The amounts reported in the accompanying SEFA agree, in all material respects, to amounts reported within the County’s basic financial statements. Federal award revenues are reported principally in the County’s financial statements as intergovernmental revenues in the General, Special Revenue and Enterprise funds. Federal award expenditures are principally reported based on the function to which they relate.
Title: Note 4: Federal Assistance Listing Numbers
Accounting Policies: Note 1: Reporting Entity
The accompanying Schedule of Expenditures of Federal Awards, (SEFA) for the fiscal year ended June 30, 2022, presents the activity of all federal award programs of the County of Alpine, California (the “County”). The County reporting entity is defined in Note 1 to the County’s basic financial statements. All federal awards received directly from federal agencies, as well as federal awards passed through other governmental agencies, are included on the SEFA.
Note 2: Basis of Accounting
Basis of accounting refers to when expenditures or expenses are recognized and reported on the SEFA. The
accompanying SEFA is presented using the modified accrual basis of accounting for grants accounted for in the
governmental fund types and the accrual basis of accounting for grants accounted for in the proprietary fund types, as
described in Note 1 to the County’s basic financial statements.
De Minimis Rate Used: N
Rate Explanation: Note 6: Indirect Cost Rate
The County did not elect to use the 10 percent de minimis indirect cost rate as described in 2 CFR §200.414. Uniform Guidance, §200.510(6), requires the County to disclose whether or not it elected to use the 10 percent de minimis cost rate that §200.414(f) allows for nonfederal entities that have never received a negotiated indirect cost rate.
The program titles and Assistance Listing numbers included in the accompanying SEFA were obtained from the Federal or pass-through grantor, or review of grant contract information.
Title: Note 5: Pass-Through Entity Identifying Numbers
Accounting Policies: Note 1: Reporting Entity
The accompanying Schedule of Expenditures of Federal Awards, (SEFA) for the fiscal year ended June 30, 2022, presents the activity of all federal award programs of the County of Alpine, California (the “County”). The County reporting entity is defined in Note 1 to the County’s basic financial statements. All federal awards received directly from federal agencies, as well as federal awards passed through other governmental agencies, are included on the SEFA.
Note 2: Basis of Accounting
Basis of accounting refers to when expenditures or expenses are recognized and reported on the SEFA. The
accompanying SEFA is presented using the modified accrual basis of accounting for grants accounted for in the
governmental fund types and the accrual basis of accounting for grants accounted for in the proprietary fund types, as
described in Note 1 to the County’s basic financial statements.
De Minimis Rate Used: N
Rate Explanation: Note 6: Indirect Cost Rate
The County did not elect to use the 10 percent de minimis indirect cost rate as described in 2 CFR §200.414. Uniform Guidance, §200.510(6), requires the County to disclose whether or not it elected to use the 10 percent de minimis cost rate that §200.414(f) allows for nonfederal entities that have never received a negotiated indirect cost rate.
The County has included in the SEFA the identifying numbers for pass-through grants when such information has been provided by the pass-through entities. For grants that the County was not provided with such information by the pass-through entities, the County has indicated the pass-through identifying numbers as “--” to disclose the information was not applicable or not available.
Title: Note 6: Indirect Cost Rate
Accounting Policies: Note 1: Reporting Entity
The accompanying Schedule of Expenditures of Federal Awards, (SEFA) for the fiscal year ended June 30, 2022, presents the activity of all federal award programs of the County of Alpine, California (the “County”). The County reporting entity is defined in Note 1 to the County’s basic financial statements. All federal awards received directly from federal agencies, as well as federal awards passed through other governmental agencies, are included on the SEFA.
Note 2: Basis of Accounting
Basis of accounting refers to when expenditures or expenses are recognized and reported on the SEFA. The
accompanying SEFA is presented using the modified accrual basis of accounting for grants accounted for in the
governmental fund types and the accrual basis of accounting for grants accounted for in the proprietary fund types, as
described in Note 1 to the County’s basic financial statements.
De Minimis Rate Used: N
Rate Explanation: Note 6: Indirect Cost Rate
The County did not elect to use the 10 percent de minimis indirect cost rate as described in 2 CFR §200.414. Uniform Guidance, §200.510(6), requires the County to disclose whether or not it elected to use the 10 percent de minimis cost rate that §200.414(f) allows for nonfederal entities that have never received a negotiated indirect cost rate.
The County did not elect to use the 10 percent de minimis indirect cost rate as described in 2 CFR §200.414. Uniform Guidance, §200.510(6), requires the County to disclose whether or not it elected to use the 10 percent de minimis cost rate that §200.414(f) allows for nonfederal entities that have never received a negotiated indirect cost rate.