Notes to SEFA
Title: NOTE 1 BASIS OF PRESENTATION / ACCOUNTING
Accounting Policies: Governmental fund types account for the County’s federal grant activity. The County’s summary of significant accounting policies is presented in Note 1 in the County’s basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The County does not draw for indirect administrative expenses and has not elected to use the 10% de minimis cost rate.
The accompanying schedule of expenditures of federal awards includes the federal grant activity of the County and is presented on the modified cash basis of accounting. For certain programs shown on the schedule of expenditures of federal awards, federal reimbursements are not based upon specific expenditures, the amounts reported here represent cash received rather than federal expenditures. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. The County received federal awards both directly and indirectly through pass-through entities. The County has not provided any federal financial assistance to subrecipients.
Title: NOTE 3 PASS-THROUGH GRANT NUMBER
Accounting Policies: Governmental fund types account for the County’s federal grant activity. The County’s summary of significant accounting policies is presented in Note 1 in the County’s basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The County does not draw for indirect administrative expenses and has not elected to use the 10% de minimis cost rate.
For federal programs marked “N/A”, the County was unable to obtain a pass-through grant number.