Notes to SEFA
Accounting Policies: Basis of PresentationThe accompanying Schedule of Expenditures of Federal Awards (the schedule) includes the federal awardactivity of the Santa Barbara County Education Office (the County) under programs of the federal governmentfor the year ended June 30, 2021. The information is presented in accordance with the requirements of Title 2U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and AuditRequirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion ofthe operations of the County, it is not intended to and does not present the net position of the County.Summary of Significant Accounting PoliciesExpenditures reported in the schedule are reported on the modified accrual basis of accounting except forsubrecipients, which are recorded on the cash basis. When applicable, such expenditures are recognizedfollowing the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are notallowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.