Title: NOTE 3 NOT AVAILABLE (N/A)
Accounting Policies: The Schedule of Financial Assistance is prepared on the same basis of accounting as Thurston Countys financial statements. Thurston County uses the accrual basis of accounting for all funds except the government types, which use the modified accrual basis of accounting. There is one exception to this general rule. See Note 4 below for exceptions. The amounts shown as current year expenditures represent only the federal grant portion of the program costs. Entire program costs, including the Countys portion, are more than shown. Such expenditures are recognized following, as applicable, either the cost principles in the OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments, or the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: Y
Rate Explanation: The Countys Public Health and Social Services department elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance on Assistance Listing 93.959, contract #K5737.
The County was unable to obtain other identification numbers.
Title: NOTE 9 PRIOR YEAR EXPENDITURES
Accounting Policies: The Schedule of Financial Assistance is prepared on the same basis of accounting as Thurston Countys financial statements. Thurston County uses the accrual basis of accounting for all funds except the government types, which use the modified accrual basis of accounting. There is one exception to this general rule. See Note 4 below for exceptions. The amounts shown as current year expenditures represent only the federal grant portion of the program costs. Entire program costs, including the Countys portion, are more than shown. Such expenditures are recognized following, as applicable, either the cost principles in the OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments, or the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: Y
Rate Explanation: The Countys Public Health and Social Services department elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance on Assistance Listing 93.959, contract #K5737.
The 2022 Schedule of Expenditure of Federal Awards (SEFA) includes a 2021 invoice payment for $12,000 not reported on the 2021 SEFA under ALN 21.017.
Title: NOTE 4 MEDICAL ASSISTANCE PROGRAM
Accounting Policies: The Schedule of Financial Assistance is prepared on the same basis of accounting as Thurston Countys financial statements. Thurston County uses the accrual basis of accounting for all funds except the government types, which use the modified accrual basis of accounting. There is one exception to this general rule. See Note 4 below for exceptions. The amounts shown as current year expenditures represent only the federal grant portion of the program costs. Entire program costs, including the Countys portion, are more than shown. Such expenditures are recognized following, as applicable, either the cost principles in the OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments, or the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: Y
Rate Explanation: The Countys Public Health and Social Services department elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance on Assistance Listing 93.959, contract #K5737.
Due to timing issues associated with a random sample method used by the granting agency to calculate allowable expenditures, we have been advised by our on-site auditors to report the receipts of cash for this grant. This represents a departure from our normal basis of accounting as described in Note 1 above.
Title: NOTE 5 FEDERAL INDIRECT COST RATE
Accounting Policies: The Schedule of Financial Assistance is prepared on the same basis of accounting as Thurston Countys financial statements. Thurston County uses the accrual basis of accounting for all funds except the government types, which use the modified accrual basis of accounting. There is one exception to this general rule. See Note 4 below for exceptions. The amounts shown as current year expenditures represent only the federal grant portion of the program costs. Entire program costs, including the Countys portion, are more than shown. Such expenditures are recognized following, as applicable, either the cost principles in the OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments, or the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: Y
Rate Explanation: The Countys Public Health and Social Services department elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance on Assistance Listing 93.959, contract #K5737.
The amount expended includes indirect cost recovery. The following provides details of the indirect costs recovered: Assistance Listing Number Contract #Indirect Cost RateAmount14.218B-20-UW-53-0007Variable$4,675.6114.218B-21-UC-53-0007Variable$19,530.7314.218B-22-UW-53-0007Variable$7,723.0014.22820-6221C-169Variable $3,044.6914.23120-4613C-126Variable $7,063.5914.239M19-DC530207Variable$215.1814.239M-20-DC-53-0207Variable$13,484.6814.239M-21-DC-52-0207Variable$3,094.7315.61519-1487510.0%$9,426.3520.205STPUS-5238(011)25.0%$416.0321.023N/AVariable $31,160.9521.02321-4616C-127Variable $5,348.3121.02321-4618C-127Variable $31,280.4521.02721-4619C-127Variable $4,142.4121.027SFY23-46141-003Variable $3,484.9366.123CLH3103030.69%$55,919.4866.123SC-10550330.69%$1,680.3566.123WQNEP-2017-ThCoWR-000325%$935.6266.4562022-2610.0%$55.7766.472CLH3103030.69%$395.3793.069CLH3103030.69%$53,089.9093.136CLH3103030.69%$10,156.3993.268CLH3103030.69%$40,737.0993.323CLH3103030.56% $60,341.8393.323CLH3103030.69% $225,277.0393.387CLH3103030.69%$6.0693.391CLH3103030.69%$2,807.5493.5632110-8038310.33%$29,233.0093.5632110-803837.26%$43,440.0093.5632110-8038310.75%$7,836.0093.59023-110330.69%$151.9893.87022-117330.69%$38,690.9393.912HRSA-G25RH40032-00110%$364.0793.940CLH3103030.69%$23,599.3393.959K573710%$40,408.0093.959K39448%$13,810.1893.994CLH3103030.69%$54,370.58
Title: NOTE 6 NONCASH AWARD
Accounting Policies: The Schedule of Financial Assistance is prepared on the same basis of accounting as Thurston Countys financial statements. Thurston County uses the accrual basis of accounting for all funds except the government types, which use the modified accrual basis of accounting. There is one exception to this general rule. See Note 4 below for exceptions. The amounts shown as current year expenditures represent only the federal grant portion of the program costs. Entire program costs, including the Countys portion, are more than shown. Such expenditures are recognized following, as applicable, either the cost principles in the OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments, or the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: Y
Rate Explanation: The Countys Public Health and Social Services department elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance on Assistance Listing 93.959, contract #K5737.
Thurston County received $51,103 in donated personal protective equipment (PPE) in 2022. This amount is reported at fair market value and is unaudited.
Title: NOTE 7 PROGRAM COSTS
Accounting Policies: The Schedule of Financial Assistance is prepared on the same basis of accounting as Thurston Countys financial statements. Thurston County uses the accrual basis of accounting for all funds except the government types, which use the modified accrual basis of accounting. There is one exception to this general rule. See Note 4 below for exceptions. The amounts shown as current year expenditures represent only the federal grant portion of the program costs. Entire program costs, including the Countys portion, are more than shown. Such expenditures are recognized following, as applicable, either the cost principles in the OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments, or the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: Y
Rate Explanation: The Countys Public Health and Social Services department elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance on Assistance Listing 93.959, contract #K5737.
The amounts shown as current year expenditures represent only the federal award portion of the program costs. Entire program costs, including the Countys portion, are more than shown. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: NOTE 8 PROGRAM INCOME
Accounting Policies: The Schedule of Financial Assistance is prepared on the same basis of accounting as Thurston Countys financial statements. Thurston County uses the accrual basis of accounting for all funds except the government types, which use the modified accrual basis of accounting. There is one exception to this general rule. See Note 4 below for exceptions. The amounts shown as current year expenditures represent only the federal grant portion of the program costs. Entire program costs, including the Countys portion, are more than shown. Such expenditures are recognized following, as applicable, either the cost principles in the OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments, or the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: Y
Rate Explanation: The Countys Public Health and Social Services department elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance on Assistance Listing 93.959, contract #K5737.
In 2022, the following expenditures were reimbursed with program income from a prior year: ALN #Contract #Amount14.239M-20-DC-53-0207$8,570.77