Notes to SEFA
Title: NOTE 1 BASIS OF PRESENTATION / ACCOUNTING
Accounting Policies: Governmental fund types account for the Countys federal grant activity. The Countys summary of significant accounting policies is presented in Note 1 in the Countys basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The accompanying schedule of expenditures of federal awards includes the federal grant activity of the County under programs of the federal government for the year ended December 31, 2022. The information in the schedule is presented in accordance with the requirements of the Office of Management and Budget (OMB) 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 or changes in net position of the County. Expenditures represent only the federally funded portions of the program. County records should be consulted to determine amounts expended or matched from non-federal sources.
Title: NOTE 3 PASS-THROUGH GRANT NUMBER
Accounting Policies: Governmental fund types account for the Countys federal grant activity. The Countys summary of significant accounting policies is presented in Note 1 in the Countys basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
For federal programs marked N/A, the County was unable to obtain a pass-through grant number.