Notes to SEFA
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes thefederal award activity of Greenbrier County (the Countys) under programs of the federalgovernment for the year ended June 30, 2022. The information on this Schedule is prepared inaccordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, UniformAdministrative Requirements, Cost Principles, and Audit Requirements for Federal Awards(Uniform Guidance). Because the Schedule presents only a selected portion of the operations ofthe County, it is not intended to and does not present the financial position, changes in netposition, or cash flows of the County.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.