Notes to SEFA
Accounting Policies: Expenditures reported on the Schedule are presented inconformity with accounting principles generally accepted in the United States of America and the amounts resented are derived from the County's general ledger. For programs with funding ceilings and caps, federal expenditures are only recorded and presented in the schedule of expenditures of federal awards up to such amounts.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.