Title: BASIS OF ACCOUNTING
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all
federal award programs of the County of Napa (County). The County’s reporting entity is defined in Note
1 to the County’s basic financial statements. Expenditures of federal awards received directly from
federal agencies, as well as expenditures of federal awards passed through other governmental
agencies, are included in the SEFA.
De Minimis Rate Used: Both
Rate Explanation: The County has adopted the 10-percent de minimis indirect cost rate permitted under the Uniform Guidance for the following programs: Napa Victim/Witness Assistance 16.575 $98,401; Napa Victim/Witness Assistance 16.575 $235,320; Unserved/Underserved Victim Advocacy and Outreach 16.575 $79,508; Unserved/Underserved Victim Advocacy and Outreach 16.575 $150,125; Child Advocacy Center Program 16.575 $131,444; Projects for Assistance in Transition from Homelessness (PATH) 93.150 $47,216.
The accompanying SEFA is presented using the modified accrual basis of accounting, except for the
following programs: Payments in Lieu of Taxes (15.226) and Federal Grazing Fee (15.227). For these
programs, revenues received during the year are considered earned and are subsequently reported as
expenditures. The information on this schedule is prepared in accordance with the requirements of Title 2
U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and
Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this
schedule may differ from amounts presented in, or used in the preparation of, the County’s basic financial
statements.
Title: RELATIONSHIP TO FINANCIAL STATEMENTS
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all
federal award programs of the County of Napa (County). The County’s reporting entity is defined in Note
1 to the County’s basic financial statements. Expenditures of federal awards received directly from
federal agencies, as well as expenditures of federal awards passed through other governmental
agencies, are included in the SEFA.
De Minimis Rate Used: Both
Rate Explanation: The County has adopted the 10-percent de minimis indirect cost rate permitted under the Uniform Guidance for the following programs: Napa Victim/Witness Assistance 16.575 $98,401; Napa Victim/Witness Assistance 16.575 $235,320; Unserved/Underserved Victim Advocacy and Outreach 16.575 $79,508; Unserved/Underserved Victim Advocacy and Outreach 16.575 $150,125; Child Advocacy Center Program 16.575 $131,444; Projects for Assistance in Transition from Homelessness (PATH) 93.150 $47,216.
Federal award expenditures reported in the accompanying SEFA agree, or can be reconciled, in all
material respects, to amounts reported in the County’s basic financial statements.
Title: ASSISTANCE LISTING NUMBER
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all
federal award programs of the County of Napa (County). The County’s reporting entity is defined in Note
1 to the County’s basic financial statements. Expenditures of federal awards received directly from
federal agencies, as well as expenditures of federal awards passed through other governmental
agencies, are included in the SEFA.
De Minimis Rate Used: Both
Rate Explanation: The County has adopted the 10-percent de minimis indirect cost rate permitted under the Uniform Guidance for the following programs: Napa Victim/Witness Assistance 16.575 $98,401; Napa Victim/Witness Assistance 16.575 $235,320; Unserved/Underserved Victim Advocacy and Outreach 16.575 $79,508; Unserved/Underserved Victim Advocacy and Outreach 16.575 $150,125; Child Advocacy Center Program 16.575 $131,444; Projects for Assistance in Transition from Homelessness (PATH) 93.150 $47,216.
The assistance listing numbers, included in the accompanying SEFA, were determined based on the program name, review of the grant, or contract information. Assistance listing numbers are maintained on SAM.gov.
Title: PASS-THROUGH ENTITIES IDENTIFYING NUMBER
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all
federal award programs of the County of Napa (County). The County’s reporting entity is defined in Note
1 to the County’s basic financial statements. Expenditures of federal awards received directly from
federal agencies, as well as expenditures of federal awards passed through other governmental
agencies, are included in the SEFA.
De Minimis Rate Used: Both
Rate Explanation: The County has adopted the 10-percent de minimis indirect cost rate permitted under the Uniform Guidance for the following programs: Napa Victim/Witness Assistance 16.575 $98,401; Napa Victim/Witness Assistance 16.575 $235,320; Unserved/Underserved Victim Advocacy and Outreach 16.575 $79,508; Unserved/Underserved Victim Advocacy and Outreach 16.575 $150,125; Child Advocacy Center Program 16.575 $131,444; Projects for Assistance in Transition from Homelessness (PATH) 93.150 $47,216.
When federal awards were received from a pass-through entity, the SEFA indicates the identifying grant
or contract number assigned by the pass-through entity, if available.
Title: NON-CASH ASSISTANCE
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all
federal award programs of the County of Napa (County). The County’s reporting entity is defined in Note
1 to the County’s basic financial statements. Expenditures of federal awards received directly from
federal agencies, as well as expenditures of federal awards passed through other governmental
agencies, are included in the SEFA.
De Minimis Rate Used: Both
Rate Explanation: The County has adopted the 10-percent de minimis indirect cost rate permitted under the Uniform Guidance for the following programs: Napa Victim/Witness Assistance 16.575 $98,401; Napa Victim/Witness Assistance 16.575 $235,320; Unserved/Underserved Victim Advocacy and Outreach 16.575 $79,508; Unserved/Underserved Victim Advocacy and Outreach 16.575 $150,125; Child Advocacy Center Program 16.575 $131,444; Projects for Assistance in Transition from Homelessness (PATH) 93.150 $47,216.
The following assistance listing numbers also pertain to non-cash assistance, which has been included in
the SEFA but not presented in the County’s basic financial statements:
10.557 WIC Supplemental Nutrition Program – Vouchers Redeemed totaling 1,261,971 are reported at
the value of client purchases of authorized food products.
10.572 WIC Farmers’ Market Nutrition Program (FMNP) – Vouchers Redeemed totaling 3,760 are
reported at the value of client purchases of authorized food products.
Title: LOANS OUTSTANDING
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all
federal award programs of the County of Napa (County). The County’s reporting entity is defined in Note
1 to the County’s basic financial statements. Expenditures of federal awards received directly from
federal agencies, as well as expenditures of federal awards passed through other governmental
agencies, are included in the SEFA.
De Minimis Rate Used: Both
Rate Explanation: The County has adopted the 10-percent de minimis indirect cost rate permitted under the Uniform Guidance for the following programs: Napa Victim/Witness Assistance 16.575 $98,401; Napa Victim/Witness Assistance 16.575 $235,320; Unserved/Underserved Victim Advocacy and Outreach 16.575 $79,508; Unserved/Underserved Victim Advocacy and Outreach 16.575 $150,125; Child Advocacy Center Program 16.575 $131,444; Projects for Assistance in Transition from Homelessness (PATH) 93.150 $47,216.
WATER AND WASTE DISPOSAL SYSTEMS FOR RURAL COMMUNITIES (WATER) (10.760) - Balances outstanding at the end of the audit period were 2,497,157. WATER AND WASTE DISPOSAL SYSTEMS FOR RURAL COMMUNITIES (SEWER) (10.760) - Balances outstanding at the end of the audit period were 6,781,364.
Title: CALIFORNIA DEPARTMENT OF TRANSPORTATION
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all
federal award programs of the County of Napa (County). The County’s reporting entity is defined in Note
1 to the County’s basic financial statements. Expenditures of federal awards received directly from
federal agencies, as well as expenditures of federal awards passed through other governmental
agencies, are included in the SEFA.
De Minimis Rate Used: Both
Rate Explanation: The County has adopted the 10-percent de minimis indirect cost rate permitted under the Uniform Guidance for the following programs: Napa Victim/Witness Assistance 16.575 $98,401; Napa Victim/Witness Assistance 16.575 $235,320; Unserved/Underserved Victim Advocacy and Outreach 16.575 $79,508; Unserved/Underserved Victim Advocacy and Outreach 16.575 $150,125; Child Advocacy Center Program 16.575 $131,444; Projects for Assistance in Transition from Homelessness (PATH) 93.150 $47,216.
The County participated in the Federal Apportionment Exchange Program and State Match Program. Federal Regional Surface Transportation (RSTP) funds were exchanged for nonfederal State Highway Account Funds as follows: RSTP Exchange X23-5921 (088) 237,648 and State Match X23-5921 (088) 100,000.