Notes to SEFA
Title: NOTE 2 - PROGRAM COSTS
Accounting Policies: The Schedule of Financial Assistance is prepared on the same basis of accounting as the County's financial
statements. The County uses the accrual basis of accounting for all funds except the governmental fund types, which
use the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The County has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The amounts shown as current year expenditures represent only the federal grant portion of the program costs. Entire program costs, including the County’s portion, are more than shown. Such expenditures are recognized following, as applicable, either the cost principles in the OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments, or the cost principles contained in 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 reimbursement.
Title: NOTE 3 – NO OTHER AWARD NUMBER AVAILABLE
Accounting Policies: The Schedule of Financial Assistance is prepared on the same basis of accounting as the County's financial
statements. The County uses the accrual basis of accounting for all funds except the governmental fund types, which
use the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The County has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The County was unable to obtain other identification number.
Title: NOTE 5 – NO CFDA NUMBER
Accounting Policies: The Schedule of Financial Assistance is prepared on the same basis of accounting as the County's financial
statements. The County uses the accrual basis of accounting for all funds except the governmental fund types, which
use the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The County has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
Grant funds received from the Bonneville Power Administration do not have CFDA numbers. The numbers used in place of a CFDA number are a combination of the U.S. Department of Energy CFDA prefix and a portion of the grant contract number.