Notes to SEFA
Title: Note A - Basis of Presentation
Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity for the Warren County Attorney Child Support Program under programs of the federal government 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 Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Because the Schedule presents only a selected portion of the operations of the Program, it is not intended to and does not present the financial position, changes in net position of the Warren County Attorney Child Support Program.
De Minimis Rate Used: N
Rate Explanation: No indirect costs were allocataed to the grant.
The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity for the Warren County Attorney Child Support Program under programs of the federal government 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 Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Because the Schedule presents only a selected portion of the operations of the Program, it is not intended to and does not present the financial position, changes in net position of the Warren County Attorney Child Support Program.
Title: Note B – Reconciliation of Federal Assistance
Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity for the Warren County Attorney Child Support Program under programs of the federal government 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 Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Because the Schedule presents only a selected portion of the operations of the Program, it is not intended to and does not present the financial position, changes in net position of the Warren County Attorney Child Support Program.
De Minimis Rate Used: N
Rate Explanation: No indirect costs were allocataed to the grant.
Expenditures reported on the Schedule are reported on the cash basis of accounting for governmental funds. Such expenditures are recognized following the cost principles contained in the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursements.