Title: BASIS OF PREPARATION
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of
Jones County, Georgia (the “County”), and is presented on the modified accrual basis of accounting.
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: The County chose not to use the 10% de minimis cost rate for the year ended August 31, 2023.
The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of
Jones County, Georgia (the “County”), and is presented on the modified accrual basis of accounting.
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: DE MINIMIS INDIRECT COST RATE
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of
Jones County, Georgia (the “County”), and is presented on the modified accrual basis of accounting.
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: The County chose not to use the 10% de minimis cost rate for the year ended August 31, 2023.
The County chose not to use the 10% de minimis cost rate for the year ended August 31, 2023.
Title: SUBRECIPIENTS
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of
Jones County, Georgia (the “County”), and is presented on the modified accrual basis of accounting.
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: The County chose not to use the 10% de minimis cost rate for the year ended August 31, 2023.
The County did not pass through any funds to subrecipients during the year ended August 31, 2023.