Title: Note 3. Non-cash Awards
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Houston County, Georgia,
and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with
the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost
Principles, and Audit Requirements for Federal Awards . Therefore, some amounts presented in this schedule may differ from
amounts presented in, or used in the preparation of, the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The County chose not to use the ten percent de minimis cost rate for the year ended June 30, 2023.
The County did not have any non-cash awards during the fiscal year.
Title: Note 4. Insurance
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Houston County, Georgia,
and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with
the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost
Principles, and Audit Requirements for Federal Awards . Therefore, some amounts presented in this schedule may differ from
amounts presented in, or used in the preparation of, the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The County chose not to use the ten percent de minimis cost rate for the year ended June 30, 2023.
The County did not receive insurance as part of any award during the fiscal year.
Title: Note 5. Loans and Loan Guarantees
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Houston County, Georgia,
and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with
the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost
Principles, and Audit Requirements for Federal Awards . Therefore, some amounts presented in this schedule may differ from
amounts presented in, or used in the preparation of, the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The County chose not to use the ten percent de minimis cost rate for the year ended June 30, 2023.
The County did not receive any loans or loan guarantees as part of any award during the fiscal year.
Title: Note 6. Measurement Focus
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Houston County, Georgia,
and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with
the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost
Principles, and Audit Requirements for Federal Awards . Therefore, some amounts presented in this schedule may differ from
amounts presented in, or used in the preparation of, the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The County chose not to use the ten percent de minimis cost rate for the year ended June 30, 2023.
The determination of when an award is expended is based on when the activity related to the award occurred.
Title: Note 7. Method of Major Program Selection
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Houston County, Georgia,
and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with
the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost
Principles, and Audit Requirements for Federal Awards . Therefore, some amounts presented in this schedule may differ from
amounts presented in, or used in the preparation of, the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The County chose not to use the ten percent de minimis cost rate for the year ended June 30, 2023.
The risk based approach was used in the selection of federal programs to be tested as major programs. The County qualified as a low-risk auditee for the fiscal year ended June 30, 2023.