Notes to SEFA
Title: General
Accounting Policies: The accompanying schedule of expenditures of federal awards is presented using the modified accrual basis of accounting, which is described in Note 1 to the Sheriff's basic financial statements for the year ended June 30, 2022. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
The accompanying schedule of expenditures of federal awards includes the federal award activity of the Sheriff under programs of the federal government for the year ended June 30, 2022. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements of Federal Awards. Because the Schedule presents only a selected portion of the operations of the Sheriff, it is not intended to and does not present the financial position and changes in net assets of the Sheriff.
Title: Relationship to the Financial Statements
Accounting Policies: The accompanying schedule of expenditures of federal awards is presented using the modified accrual basis of accounting, which is described in Note 1 to the Sheriff's basic financial statements for the year ended June 30, 2022. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
During the year ended June 30, 2021, the Sheriff incurred eligible expenditures for FEMA disaster reimbursements in the amount of $133,921 for Hurricane Laura and Hurricane Delta, however, the project worksheets (PW) had not yet been approved. Therefore, the FEMA disaster reimbursements and eligible expenditures that were incurred were required to be reported in the financial statements but not in the Schedule of Expenditures of Federal Awards in those years. The PW for these projects were approved during the year ended June 30, 2022 and are included in the Schedule of Expenditures of Federal Awards.