Notes to SEFA
Title: MEASUREMENT FOCUS
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Long County, Georgia (the “County”), and is presented on the accrual basis of accounting. The County reporting entity is defined in Note 1 of the County’s basic financial statements. 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.
De Minimis Rate Used: N
Rate Explanation: During 2023, the County did not use the de-minimis indirect cost rate.
The determination of when an award is expended is based on when the activity related to the award occurred.
Title: PROGRAM TYPE DETERMINATION
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Long County, Georgia (the “County”), and is presented on the accrual basis of accounting. The County reporting entity is defined in Note 1 of the County’s basic financial statements. 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.
De Minimis Rate Used: N
Rate Explanation: During 2023, the County did not use the de-minimis indirect cost rate.
Type A programs are defined as federal programs with federal expenditures exceeding the larger of $750,000, or 3% of total federal expenditures. The threshold of $750,000 was used in distinguishing between Type A and Type B programs.
Title: METHOD OF MAJOR PROGRAM SELECTION
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Long County, Georgia (the “County”), and is presented on the accrual basis of accounting. The County reporting entity is defined in Note 1 of the County’s basic financial statements. 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.
De Minimis Rate Used: N
Rate Explanation: During 2023, the County did not use the de-minimis indirect cost rate.
The risk-based approach was used in the selection of federal programs to be tested as major programs. The County did not qualify as a low-risk auditee for the fiscal year ended June 30, 2023.