Notes to SEFA
Title: Basis of Presentation
Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of Bryan County, Georgia (the “County”) and is presented on the accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The County chose not to use the 10% de minimis cost rate for the fiscal year ended December 31, 2022.
The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (“CFR”) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in the schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
Title: Non- Cash Awards
Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of Bryan County, Georgia (the “County”) and is presented on the accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The County chose not to use the 10% de minimis cost rate for the fiscal year ended December 31, 2022.
The County did not receive non-cash federal awards during the year ended December 31, 2022.
Title: Subrecipients
Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of Bryan County, Georgia (the “County”) and is presented on the accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The County chose not to use the 10% de minimis cost rate for the fiscal year ended December 31, 2022.
The County did not pass any federal funding through to subrecipients during the year ended December 31, 2022.