Title: SUBRECIPIENTS
Accounting Policies: EXPENDITURES REPORTED ON THE SCHEDULE ARE REPORTED ON THE MODIFIED ACCRUAL BASIS OF ACCOUNTING, WHICH IS DESCRIBED IN NOTE 1 OF THE COUNTY'S FINANCIAL STATEMENTS. SUCH EXPENDITURES ARE RECOGNIZED FOLLOWING THE COST PRINCIPLES CONTAINED IN THE UNIFORM GUIDANCE FOR ALL AWARDS WITH THE EXCEPTION OF AL #21.019 WHICH FOLLOWS CRITERIA DETERMINED BY THE DEPARTMENT OF TREASURY FOR ALLOWBILITY OF COST. UNDER THESE PRINCIPLES, CERTAIN TYPES OF EXPENDITURES ARE NOT ALLOWABLE OR ARE LIMITED AS TO REIMBURSEMENT. FEDERAL FINANCIAL REPORTS ARE FILED ON THE CASH BASIS OF ACCOUNTING.
De Minimis Rate Used: Both
Rate Explanation: THE COUNTY UTILIZES A NEGOTIATED RATE WHEN CHARGING INDIRECT COSTS TO FEDERAL AWARDS RATHER THAN THE 10% DE MINIMUS INDIRECT COST RATE ALLOWED UNDER THE UNIFORM GUIDANCE. THE COUNTY HEALTH DEPARTMENT, UNDER THEIR UNIQUE ENTITY IDENTIFIER (UEI) X4MDCBEKL655, UTILIZES THE 10% DE MINIMIS INDIRECT COST RATE.
OF THE FOLLOWING EXPENDITURES PRESENTED IN THE SCHEDULE, MADISON COUNTY, ILLINOIS PROVIDED FEDERAL AWARDS TO SUBRECIPIENTS AS FOLLOWS: AL #16.585 TREATMENT COURT DISCRETIONARY GRANT PROGRAM $23,324, AL#17.278 WIOA-DISLOCATED WORKER FORMULA GRANTS $24,000, AL#93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $175,794. TOTAL SUBRECIPIENTS FOR THE FISCAL YEAR TOTAL $223,118
Title: BASIS OF PRESENTATION
Accounting Policies: EXPENDITURES REPORTED ON THE SCHEDULE ARE REPORTED ON THE MODIFIED ACCRUAL BASIS OF ACCOUNTING, WHICH IS DESCRIBED IN NOTE 1 OF THE COUNTY'S FINANCIAL STATEMENTS. SUCH EXPENDITURES ARE RECOGNIZED FOLLOWING THE COST PRINCIPLES CONTAINED IN THE UNIFORM GUIDANCE FOR ALL AWARDS WITH THE EXCEPTION OF AL #21.019 WHICH FOLLOWS CRITERIA DETERMINED BY THE DEPARTMENT OF TREASURY FOR ALLOWBILITY OF COST. UNDER THESE PRINCIPLES, CERTAIN TYPES OF EXPENDITURES ARE NOT ALLOWABLE OR ARE LIMITED AS TO REIMBURSEMENT. FEDERAL FINANCIAL REPORTS ARE FILED ON THE CASH BASIS OF ACCOUNTING.
De Minimis Rate Used: Both
Rate Explanation: THE COUNTY UTILIZES A NEGOTIATED RATE WHEN CHARGING INDIRECT COSTS TO FEDERAL AWARDS RATHER THAN THE 10% DE MINIMUS INDIRECT COST RATE ALLOWED UNDER THE UNIFORM GUIDANCE. THE COUNTY HEALTH DEPARTMENT, UNDER THEIR UNIQUE ENTITY IDENTIFIER (UEI) X4MDCBEKL655, UTILIZES THE 10% DE MINIMIS INDIRECT COST RATE.
THE ACCOMPANYING SCHEDULE INCLUDES THE FEDERAL GRANT ACTIVITY OF THE COUNTY UNDER PROGRAMS OF THE FEDERAL GOVERNEMNT FOR THE YEAR ENDED NOVEMBER 30, 2022. 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, CHANGE IN NET ASSETS, OR CASH FLOWS OF THE COUNTY.
Title: GENERAL
Accounting Policies: EXPENDITURES REPORTED ON THE SCHEDULE ARE REPORTED ON THE MODIFIED ACCRUAL BASIS OF ACCOUNTING, WHICH IS DESCRIBED IN NOTE 1 OF THE COUNTY'S FINANCIAL STATEMENTS. SUCH EXPENDITURES ARE RECOGNIZED FOLLOWING THE COST PRINCIPLES CONTAINED IN THE UNIFORM GUIDANCE FOR ALL AWARDS WITH THE EXCEPTION OF AL #21.019 WHICH FOLLOWS CRITERIA DETERMINED BY THE DEPARTMENT OF TREASURY FOR ALLOWBILITY OF COST. UNDER THESE PRINCIPLES, CERTAIN TYPES OF EXPENDITURES ARE NOT ALLOWABLE OR ARE LIMITED AS TO REIMBURSEMENT. FEDERAL FINANCIAL REPORTS ARE FILED ON THE CASH BASIS OF ACCOUNTING.
De Minimis Rate Used: Both
Rate Explanation: THE COUNTY UTILIZES A NEGOTIATED RATE WHEN CHARGING INDIRECT COSTS TO FEDERAL AWARDS RATHER THAN THE 10% DE MINIMUS INDIRECT COST RATE ALLOWED UNDER THE UNIFORM GUIDANCE. THE COUNTY HEALTH DEPARTMENT, UNDER THEIR UNIQUE ENTITY IDENTIFIER (UEI) X4MDCBEKL655, UTILIZES THE 10% DE MINIMIS INDIRECT COST RATE.
THE ACCOMPANYING SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (THE SCHEDULE) PRESENTS THE ACTIVITY OF ALL FEDERAL AWARD PROGRAMS OF MADISON COUNTY, ILLINOIS (THE COUNTY). THE COUNTY'S REPORTING ENTITY IS DEFINED IN NOTE 1 TO THE COUNTY'S FINANCIAL STATEMENTS. FEDERAL AWARDS RECEIVED DIRECTLY FROM THE FEDERAL AGENCIES AS WELL AS PASSED THROUGH OTHER GOVERNMENT AGENCIES ARE INCLUDED IN THIS SCHEDULE.
Title: RELATIONSHIP TO THE FINANCIAL STATEMENTS
Accounting Policies: EXPENDITURES REPORTED ON THE SCHEDULE ARE REPORTED ON THE MODIFIED ACCRUAL BASIS OF ACCOUNTING, WHICH IS DESCRIBED IN NOTE 1 OF THE COUNTY'S FINANCIAL STATEMENTS. SUCH EXPENDITURES ARE RECOGNIZED FOLLOWING THE COST PRINCIPLES CONTAINED IN THE UNIFORM GUIDANCE FOR ALL AWARDS WITH THE EXCEPTION OF AL #21.019 WHICH FOLLOWS CRITERIA DETERMINED BY THE DEPARTMENT OF TREASURY FOR ALLOWBILITY OF COST. UNDER THESE PRINCIPLES, CERTAIN TYPES OF EXPENDITURES ARE NOT ALLOWABLE OR ARE LIMITED AS TO REIMBURSEMENT. FEDERAL FINANCIAL REPORTS ARE FILED ON THE CASH BASIS OF ACCOUNTING.
De Minimis Rate Used: Both
Rate Explanation: THE COUNTY UTILIZES A NEGOTIATED RATE WHEN CHARGING INDIRECT COSTS TO FEDERAL AWARDS RATHER THAN THE 10% DE MINIMUS INDIRECT COST RATE ALLOWED UNDER THE UNIFORM GUIDANCE. THE COUNTY HEALTH DEPARTMENT, UNDER THEIR UNIQUE ENTITY IDENTIFIER (UEI) X4MDCBEKL655, UTILIZES THE 10% DE MINIMIS INDIRECT COST RATE.
FEDERAL FINANCIAL ASSISTANCE IS REPORTED IN THE COUNTY'S FINANCIAL STATEMENTS WITHIN PROGRAM REVENUE GRANTS OF THE GOVERNMENT WIDE FINANCIAL STATEMENTS AND WITHIN INTERGOVERNMENTAL REVENUES OF THE GENERAL AND SPECIAL REVENUE FUND TYPES IN THE FUND FINANCIAL STATEMENTS.
Title: AMOUNTS OF FEDERAL INSURANCE IN EFFECT DURING THE YEAR
Accounting Policies: EXPENDITURES REPORTED ON THE SCHEDULE ARE REPORTED ON THE MODIFIED ACCRUAL BASIS OF ACCOUNTING, WHICH IS DESCRIBED IN NOTE 1 OF THE COUNTY'S FINANCIAL STATEMENTS. SUCH EXPENDITURES ARE RECOGNIZED FOLLOWING THE COST PRINCIPLES CONTAINED IN THE UNIFORM GUIDANCE FOR ALL AWARDS WITH THE EXCEPTION OF AL #21.019 WHICH FOLLOWS CRITERIA DETERMINED BY THE DEPARTMENT OF TREASURY FOR ALLOWBILITY OF COST. UNDER THESE PRINCIPLES, CERTAIN TYPES OF EXPENDITURES ARE NOT ALLOWABLE OR ARE LIMITED AS TO REIMBURSEMENT. FEDERAL FINANCIAL REPORTS ARE FILED ON THE CASH BASIS OF ACCOUNTING.
De Minimis Rate Used: Both
Rate Explanation: THE COUNTY UTILIZES A NEGOTIATED RATE WHEN CHARGING INDIRECT COSTS TO FEDERAL AWARDS RATHER THAN THE 10% DE MINIMUS INDIRECT COST RATE ALLOWED UNDER THE UNIFORM GUIDANCE. THE COUNTY HEALTH DEPARTMENT, UNDER THEIR UNIQUE ENTITY IDENTIFIER (UEI) X4MDCBEKL655, UTILIZES THE 10% DE MINIMIS INDIRECT COST RATE.
NONE
Title: NON-CASH AWARDS
Accounting Policies: EXPENDITURES REPORTED ON THE SCHEDULE ARE REPORTED ON THE MODIFIED ACCRUAL BASIS OF ACCOUNTING, WHICH IS DESCRIBED IN NOTE 1 OF THE COUNTY'S FINANCIAL STATEMENTS. SUCH EXPENDITURES ARE RECOGNIZED FOLLOWING THE COST PRINCIPLES CONTAINED IN THE UNIFORM GUIDANCE FOR ALL AWARDS WITH THE EXCEPTION OF AL #21.019 WHICH FOLLOWS CRITERIA DETERMINED BY THE DEPARTMENT OF TREASURY FOR ALLOWBILITY OF COST. UNDER THESE PRINCIPLES, CERTAIN TYPES OF EXPENDITURES ARE NOT ALLOWABLE OR ARE LIMITED AS TO REIMBURSEMENT. FEDERAL FINANCIAL REPORTS ARE FILED ON THE CASH BASIS OF ACCOUNTING.
De Minimis Rate Used: Both
Rate Explanation: THE COUNTY UTILIZES A NEGOTIATED RATE WHEN CHARGING INDIRECT COSTS TO FEDERAL AWARDS RATHER THAN THE 10% DE MINIMUS INDIRECT COST RATE ALLOWED UNDER THE UNIFORM GUIDANCE. THE COUNTY HEALTH DEPARTMENT, UNDER THEIR UNIQUE ENTITY IDENTIFIER (UEI) X4MDCBEKL655, UTILIZES THE 10% DE MINIMIS INDIRECT COST RATE.
NONMONETARY ASSISTANCE IS REPORTED IN THE SCHEDULE AT FAIR MARKET VALUE OF THE SUPPLIES RECEIVED AND DISBURSED. THE COUNTY RECEIVED AND DISPENSED $132,216 WORTH OF IMMUNIZATIONS THROUGH THE ILLINOIS DEPARTMENT OF PUBLIC HEALTH. THE COUNTY ALSO RECEIVED $15,371 OF EQUIPMENT FROM THE EAST-WEST GATEWAY COUNCIL OF GOVERNMENTS.
Title: SECTION 108 LOAN GUARANTEES
Accounting Policies: EXPENDITURES REPORTED ON THE SCHEDULE ARE REPORTED ON THE MODIFIED ACCRUAL BASIS OF ACCOUNTING, WHICH IS DESCRIBED IN NOTE 1 OF THE COUNTY'S FINANCIAL STATEMENTS. SUCH EXPENDITURES ARE RECOGNIZED FOLLOWING THE COST PRINCIPLES CONTAINED IN THE UNIFORM GUIDANCE FOR ALL AWARDS WITH THE EXCEPTION OF AL #21.019 WHICH FOLLOWS CRITERIA DETERMINED BY THE DEPARTMENT OF TREASURY FOR ALLOWBILITY OF COST. UNDER THESE PRINCIPLES, CERTAIN TYPES OF EXPENDITURES ARE NOT ALLOWABLE OR ARE LIMITED AS TO REIMBURSEMENT. FEDERAL FINANCIAL REPORTS ARE FILED ON THE CASH BASIS OF ACCOUNTING.
De Minimis Rate Used: Both
Rate Explanation: THE COUNTY UTILIZES A NEGOTIATED RATE WHEN CHARGING INDIRECT COSTS TO FEDERAL AWARDS RATHER THAN THE 10% DE MINIMUS INDIRECT COST RATE ALLOWED UNDER THE UNIFORM GUIDANCE. THE COUNTY HEALTH DEPARTMENT, UNDER THEIR UNIQUE ENTITY IDENTIFIER (UEI) X4MDCBEKL655, UTILIZES THE 10% DE MINIMIS INDIRECT COST RATE.
THE COUNTY BOARD AUTHORIZED THE SUBMISSION OF A COMMUNITY DEVELOPMENT BLOCK GRANT SECTION 108 LOAN GUARANTEE APPLICATION IN THE AMOUNT OF $3,500,000 IN JUNE OF 2009. THE COUNTY BOARD ALSO AUTHORIZED UP TO $3,500,000 OF THE PROCEEDS OF THE SECTION 108 LOAN GUARANTEE TO BE LENT TO WELLSPRING RESOURCES, FORMERLY COMMUNITY COUNSELING CENTER OF NORTHERN MADISON COUNTY, FOR THE CONSTRUCTION OF THEIR NEW MENTAL HEALTH FACILITY. THE RESULT WAS A NOTE IN THE AMOUNT OF $2,247,000 DATED FEBRUARY 2, 2010, WITH MADISON COUNTY BEING THE LENDER AND WELLSPRING RESOURCES BEING THE BORRROWER. PRINCIPAL ON THIS LOAN IS PAID ANNUALLY AND INTEREST IS PAID SEMI-ANNUALLY AT VARIABLE RATES RANGING FROM 2.4% TO 3.2% THROUGH 2028. AS OF 11/30/2022 THE OUSTANDING BALANCE ON THIS LOAN WAS $1,009,766. THE LOAN IS NOT CONSIDERED TO HAVE CONTINUING COMPLIANCE REQUIREMENTS, AND THEREFORE, IS ONLY REPORTED IN THE SEFA IN THE YEAR IN WHICH FUNDS WERE EXPENDED AND DRAWN.