Title: A. Purpose of the Schedule
Accounting Policies: B. Summary of Significant Accounting Policies
Reporting Entity. The reporting entity is fully described in Note 1.A. to the County's basic financial
statements. The Schedule includes all federal financial assistance programs administered by the
County for the year ended June 30, 2023.
Basis of Presentation. The information in the 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 (Uniform Guidance).
Federal Financial Assistance. Pursuant to Title 2 U.S. Code of Federal Regulations Part 200, Uniform
Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, federal
financial assistance is defined as assistance provided by a federal agency, either directly or indirectly, in
the form of grants, contracts, cooperative agreements, loans, loan guarantees, property, interest
subsidies, insurance or direct appropriations. Accordingly, nonmonetary federal assistance, including
federal surplus property, is included in federal financial assistance and, therefore, is reported on the
Schedule, if applicable. Federal financial assistance does not include direct federal cash assistance to
individuals. Solicited contracts between the County and the federal government for which the federal
government procures tangible goods or services are not considered to be federal financial assistance.
Basis of accounting. Receipts and expenditures are accounted for using the modified accrual basis of
accounting. Revenues are recorded when measurable and available. Expenditures are recorded when a
liability is incurred.
C. Non-cash Assistance
The County did not receive any non-cash assistance during the year. If any is received it will be included
in the federal awards expended.
D. Indirect Rate
In accordance with the Uniform Guidance section 2 CFR 200.414(f), the County has elected to use a de
minimis indirect rate of 10 percent.
De Minimis Rate Used: Y
Rate Explanation: De minimis cost rate was used.
The accompanying schedule of expenditures of federal awards (the Schedule) is a supplementary schedule to Josephine County, Oregon's (the County) basic financial statements and is presented for purposes of additional analysis. Because the Schedule presents only a selected portion of the activities of the County, it is not intended to and does not present either the financial position, changes in financial position, or the cash flow of the County. Pass-through entity identifying numbers are presented where available.
Title: B. Summary of Significant Accounting Policies
Accounting Policies: B. Summary of Significant Accounting Policies
Reporting Entity. The reporting entity is fully described in Note 1.A. to the County's basic financial
statements. The Schedule includes all federal financial assistance programs administered by the
County for the year ended June 30, 2023.
Basis of Presentation. The information in the 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 (Uniform Guidance).
Federal Financial Assistance. Pursuant to Title 2 U.S. Code of Federal Regulations Part 200, Uniform
Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, federal
financial assistance is defined as assistance provided by a federal agency, either directly or indirectly, in
the form of grants, contracts, cooperative agreements, loans, loan guarantees, property, interest
subsidies, insurance or direct appropriations. Accordingly, nonmonetary federal assistance, including
federal surplus property, is included in federal financial assistance and, therefore, is reported on the
Schedule, if applicable. Federal financial assistance does not include direct federal cash assistance to
individuals. Solicited contracts between the County and the federal government for which the federal
government procures tangible goods or services are not considered to be federal financial assistance.
Basis of accounting. Receipts and expenditures are accounted for using the modified accrual basis of
accounting. Revenues are recorded when measurable and available. Expenditures are recorded when a
liability is incurred.
C. Non-cash Assistance
The County did not receive any non-cash assistance during the year. If any is received it will be included
in the federal awards expended.
D. Indirect Rate
In accordance with the Uniform Guidance section 2 CFR 200.414(f), the County has elected to use a de
minimis indirect rate of 10 percent.
De Minimis Rate Used: Y
Rate Explanation: De minimis cost rate was used.
Reporting Entity. The reporting entity is fully described in Note 1.A. to the County's basic financial statements. The Schedule includes all federal financial assistance programs administered by the County for the year ended June 30, 2023.
Basis of Presentation. The information in the 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 (Uniform Guidance).
Federal Financial Assistance. Pursuant to Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, federal financial assistance is defined as assistance provided by a federal agency, either directly or indirectly, in the form of grants, contracts, cooperative agreements, loans, loan guarantees, property, interest subsidies, insurance or direct appropriations. Accordingly, nonmonetary federal assistance, including federal surplus property, is included in federal financial assistance and, therefore, is reported on the Schedule, if applicable. Federal financial assistance does not include direct federal cash assistance to individuals. Solicited contracts between the County and the federal government for which the federal government procures tangible goods or services are not considered to be federal financial assistance.
Basis of accounting. Receipts and expenditures are accounted for using the modified accrual basis of accounting. Revenues are recorded when measurable and available. Expenditures are recorded when a liability is incurred.
Title: C. Non-cash Assistance
Accounting Policies: B. Summary of Significant Accounting Policies
Reporting Entity. The reporting entity is fully described in Note 1.A. to the County's basic financial
statements. The Schedule includes all federal financial assistance programs administered by the
County for the year ended June 30, 2023.
Basis of Presentation. The information in the 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 (Uniform Guidance).
Federal Financial Assistance. Pursuant to Title 2 U.S. Code of Federal Regulations Part 200, Uniform
Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, federal
financial assistance is defined as assistance provided by a federal agency, either directly or indirectly, in
the form of grants, contracts, cooperative agreements, loans, loan guarantees, property, interest
subsidies, insurance or direct appropriations. Accordingly, nonmonetary federal assistance, including
federal surplus property, is included in federal financial assistance and, therefore, is reported on the
Schedule, if applicable. Federal financial assistance does not include direct federal cash assistance to
individuals. Solicited contracts between the County and the federal government for which the federal
government procures tangible goods or services are not considered to be federal financial assistance.
Basis of accounting. Receipts and expenditures are accounted for using the modified accrual basis of
accounting. Revenues are recorded when measurable and available. Expenditures are recorded when a
liability is incurred.
C. Non-cash Assistance
The County did not receive any non-cash assistance during the year. If any is received it will be included
in the federal awards expended.
D. Indirect Rate
In accordance with the Uniform Guidance section 2 CFR 200.414(f), the County has elected to use a de
minimis indirect rate of 10 percent.
De Minimis Rate Used: Y
Rate Explanation: De minimis cost rate was used.
The County did not receive any non-cash assistance during the year. If any is received it will be included in the federal awards expended.
Title: D. Indirect Rate
Accounting Policies: B. Summary of Significant Accounting Policies
Reporting Entity. The reporting entity is fully described in Note 1.A. to the County's basic financial
statements. The Schedule includes all federal financial assistance programs administered by the
County for the year ended June 30, 2023.
Basis of Presentation. The information in the 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 (Uniform Guidance).
Federal Financial Assistance. Pursuant to Title 2 U.S. Code of Federal Regulations Part 200, Uniform
Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, federal
financial assistance is defined as assistance provided by a federal agency, either directly or indirectly, in
the form of grants, contracts, cooperative agreements, loans, loan guarantees, property, interest
subsidies, insurance or direct appropriations. Accordingly, nonmonetary federal assistance, including
federal surplus property, is included in federal financial assistance and, therefore, is reported on the
Schedule, if applicable. Federal financial assistance does not include direct federal cash assistance to
individuals. Solicited contracts between the County and the federal government for which the federal
government procures tangible goods or services are not considered to be federal financial assistance.
Basis of accounting. Receipts and expenditures are accounted for using the modified accrual basis of
accounting. Revenues are recorded when measurable and available. Expenditures are recorded when a
liability is incurred.
C. Non-cash Assistance
The County did not receive any non-cash assistance during the year. If any is received it will be included
in the federal awards expended.
D. Indirect Rate
In accordance with the Uniform Guidance section 2 CFR 200.414(f), the County has elected to use a de
minimis indirect rate of 10 percent.
De Minimis Rate Used: Y
Rate Explanation: De minimis cost rate was used.
In accordance with the Uniform Guidance section 2 CFR 200.414(f), the County has elected to use a de minimis indirect rate of 10 percent