Title: Note A - General
Accounting Policies: Note B – Basis of Accounting
The accompanying Schedule of Expenditures of Federal Awards is presented using the modified-accrual basis of accounting, as described in Note 1 to the County’s basic financial statements. Expenditures reported on this schedule are recognized following the cost principles in the Uniform Guidance, where certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. The County has elected not to use the 10 percent de minimus indirect cost rate as allowed under the Uniform Guidance.
The Highway Planning and Construction grant, Federal ALN 20.205, was reported on the cash basis due to the nature of this award. The Schedule provides the summary of expenditures of federal awards by program or program cluster (Federal Assistance Listing Number), by State Agency, if applicable, and by detailed pass through agency, if applicable.
Negative amounts shown on the Schedule of Expenditures of Federal Awards represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: The County has elected not to use the 10 percent de minimus indirect cost rate as allowed under the Uniform Guidance
The accompanying Schedule of Expenditures of Federal Awards presents the activity of all Federal awards programs of Multnomah County, Oregon (the County) for the year ended June 30, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of the Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal awards (Uniform Guidance). The County’s reporting entity is defined in Note 1 to the County’s June 30, 2023 basic financial statements.
Title: Note C – Relationship to Basic Financial Statements
Accounting Policies: Note B – Basis of Accounting
The accompanying Schedule of Expenditures of Federal Awards is presented using the modified-accrual basis of accounting, as described in Note 1 to the County’s basic financial statements. Expenditures reported on this schedule are recognized following the cost principles in the Uniform Guidance, where certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. The County has elected not to use the 10 percent de minimus indirect cost rate as allowed under the Uniform Guidance.
The Highway Planning and Construction grant, Federal ALN 20.205, was reported on the cash basis due to the nature of this award. The Schedule provides the summary of expenditures of federal awards by program or program cluster (Federal Assistance Listing Number), by State Agency, if applicable, and by detailed pass through agency, if applicable.
Negative amounts shown on the Schedule of Expenditures of Federal Awards represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: The County has elected not to use the 10 percent de minimus indirect cost rate as allowed under the Uniform Guidance
Federal financial assistance revenues reported in the County’s basic financial statements are included with operating grants and contributions.
Title: Note D – Unaudited Non-cash and Non-federal Awards
Accounting Policies: Note B – Basis of Accounting
The accompanying Schedule of Expenditures of Federal Awards is presented using the modified-accrual basis of accounting, as described in Note 1 to the County’s basic financial statements. Expenditures reported on this schedule are recognized following the cost principles in the Uniform Guidance, where certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. The County has elected not to use the 10 percent de minimus indirect cost rate as allowed under the Uniform Guidance.
The Highway Planning and Construction grant, Federal ALN 20.205, was reported on the cash basis due to the nature of this award. The Schedule provides the summary of expenditures of federal awards by program or program cluster (Federal Assistance Listing Number), by State Agency, if applicable, and by detailed pass through agency, if applicable.
Negative amounts shown on the Schedule of Expenditures of Federal Awards represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: The County has elected not to use the 10 percent de minimus indirect cost rate as allowed under the Uniform Guidance
The accompanying Schedule of Expenditures of Federal Awards includes two non-cash awards.
An award from the Oregon Department of Education provides food donations (ALN 10.555 - Commodity Supplemental Food Program) for the Juvenile Detention Center. The value of the food is determined by the grantor: $12,069. This amount is included in the total program value reported on the Schedule of Expenditures of Federal Awards of $93,796.
An additional award from the Department of Health and Human Services is in the form of immunization vaccines (ALN 93.268 – Childhood Immunization Grants). The value of the non-cash portion of the Childhood Immunization Grant award was determined by the granting agency and was determined as non-federal funds. The amount expended and advanced at June 30, 2023 is calculated on a proportionate basis; $2,844,298, this amount is disclosed only and is not included in the Schedule of Expenditures of Federal Awards.