Notes to SEFA
Accounting Policies: a. Basis of accounting - Federal financial assistance programs included in the Schedule are primarily reported in the County's basic financial statements as grants and contributions in the entity-wide Statement of Activities and as intergovernmental revenue in the fund financial statements. The Schedule is presented using the same basis of accounting as that used in reporting the expenditures of the related funds in the County's basic financial statements. The basis of accounting used for each fund is described in Footnote 1 of the County's basic financial statements. b. Pass-through entity identifying numbers are presented where available. c. Matching Costs The Schedule does not include matching expenditures. d. The County has elected to use the 10% de minims cost rate. The Weber Housing Authority, and Weber Area Dispatch, discrete component units of Weber County, have also elected to use the 10% de minis cost rate. The Weber Morgan Health Department, a separate discrete component unit of the County, has not elected to use the de minimis rate.
De Minimis Rate Used: Both
Rate Explanation: The County uses the de minimis cost rate. The Weber Morgan Health Department, a discrete component unit, does not.