Notes to SEFA
Title: Note 2
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal financial assistance programs of the Arapahoe County, Colorado primary government (the County). The Countys reporting entity is defined in Note 1 to the Countys basic financial statements. All federal financial assistance received by the primary government directly from federal agencies, as well as federal financial assistance passed through other government agencies, including the State of Colorado, is included on the schedule. Governmental funds account for the Countys federal grant activity. Amounts reported in the schedule of expenditures of federal awards are recognized on the modified accrual basis when they become a demand on current available federal resources and eligibility requirements are met, or on an accrual basis at the time liabilities are incurred and all eligibility requirements are met, except in the following programs, which are reported in the schedule of expenditures of federal awards on the cash basis: Program Title: SNAP Cluster 10.561, SNAP Cluster 10.551, Guardianship assistance 93.090, Promoting Safe and Stable Families 93.556, Temporary Assistance for Needy Families 93.558, Child Support Enforcement 93.563, Low-Income Home Energy Assistance 93.568, CCDF Cluster 93.575, 93.596, Child Welfare Services - State Grants 93.645, Foster Care - Title IV-E 93.658, Adoption Assistance 93.659, Social Services Block Grant 93.667, Chafee Foster Care Independence Program 93.674, Medicaid 93.778
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The SNAP Administration allocation of financial assistance between federal monies passed through the State and Douglas County Human Services and state monies derived from and provided by the Colorado Department of Human Services for the year ended December 31, 2022 is $5,353,817, $150,955, and $51,092. LEAP passed through the Colorado Department of Human Services and the Colorado Energy Office for the year ended December 31, 2022 is $7,849,908.