Title: NOTE 1 – GENERAL
Accounting Policies: The accompanying SEFA is presented using the modified accrual basis of accounting except for programs recorded in the County’s enterprise funds, which are presented using the accrual basis of accounting, which is described in Note 1 to the County’s basic financial statements. There are certain U.S. Department of Health and Human Services programs that are reported on a cash basis in accordance with guidance provided by the California Health and Human Services Agency. Certain U.S. Department of Justice and U.S. Department of Homeland Security programs are reported on a cash basis in accordance with guidance provided by the California Governor’s Office of Emergency Services. Finally, in accordance with policy guidance from the Federal Emergency Management Agency (FEMA) the County records expenditures related to the Disaster Grants – Public Assistance program (ALN 97.036) in the SEFA when (1) FEMA has approved the County’s Project and (2) the County has incurred eligible expenditures. FEMA has defined a Project as “a logical grouping of work required as a result of the declared major disaster or emergency, with a scope of work and cost estimate.” A Project was previously referred to as a Project Worksheet (PW).
De Minimis Rate Used: Both
Rate Explanation: With the exception of the following programs, the County has not elected to use the 10-percent de minimis indirect rate as allowed under the Uniform Guidance. (Refer to Note 6)
The accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all federal award programs of the County of San Diego, California (County). Federal awards received directly from federal agencies, as well as federal awards passed through other nonfederal agencies, primarily the State of California, are included in the SEFA. The information in the SEFA 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). The County’s reporting entity is defined in Note 1 to the County’s basic financial statements.
As a result of the COVID-19 pandemic, many new federal programs have been established and funding has been added to existing federal programs. Expenditures funded from the following acts are denoted in the SEFA by the prefix COVID-19 in the federal program name:
• Coronavirus Preparedness and Response Supplemental Appropriations Act
• Families First Coronavirus Response Act
• Coronavirus Aid, Relief, and Economic Security Act (CARES Act)
• Coronavirus Response and Relief Supplemental Appropriations Act (CRRSAA)
• American Rescue Plan Act (ARP)
Title: NOTE 2 – BASIS OF ACCOUNTING
Accounting Policies: The accompanying SEFA is presented using the modified accrual basis of accounting except for programs recorded in the County’s enterprise funds, which are presented using the accrual basis of accounting, which is described in Note 1 to the County’s basic financial statements. There are certain U.S. Department of Health and Human Services programs that are reported on a cash basis in accordance with guidance provided by the California Health and Human Services Agency. Certain U.S. Department of Justice and U.S. Department of Homeland Security programs are reported on a cash basis in accordance with guidance provided by the California Governor’s Office of Emergency Services. Finally, in accordance with policy guidance from the Federal Emergency Management Agency (FEMA) the County records expenditures related to the Disaster Grants – Public Assistance program (ALN 97.036) in the SEFA when (1) FEMA has approved the County’s Project and (2) the County has incurred eligible expenditures. FEMA has defined a Project as “a logical grouping of work required as a result of the declared major disaster or emergency, with a scope of work and cost estimate.” A Project was previously referred to as a Project Worksheet (PW).
De Minimis Rate Used: Both
Rate Explanation: With the exception of the following programs, the County has not elected to use the 10-percent de minimis indirect rate as allowed under the Uniform Guidance. (Refer to Note 6)
The accompanying SEFA is presented using the modified accrual basis of accounting except for programs recorded in the County’s enterprise funds, which are presented using the accrual basis of accounting, which is described in Note 1 to the County’s basic financial statements. There are certain U.S. Department of Health and Human Services programs that are reported on a cash basis in accordance with guidance provided by the California Health and Human Services Agency. Certain U.S. Department of Justice and U.S. Department of Homeland Security programs are reported on a cash basis in accordance with guidance provided by the California Governor’s Office of Emergency Services. Finally, in accordance with policy guidance from the Federal Emergency Management Agency (FEMA) the County records expenditures related to the Disaster Grants – Public Assistance program (ALN 97.036) in the SEFA when (1) FEMA has approved the County’s Project and (2) the County has incurred eligible expenditures. FEMA has defined a Project as “a logical grouping of work required as a result of the declared major disaster or emergency, with a scope of work and cost estimate.” A Project was previously referred to as a Project Worksheet (PW).
Title: NOTE 3 – RELATIONSHIP TO BASIC FINANCIAL STATEMENTS
Accounting Policies: The accompanying SEFA is presented using the modified accrual basis of accounting except for programs recorded in the County’s enterprise funds, which are presented using the accrual basis of accounting, which is described in Note 1 to the County’s basic financial statements. There are certain U.S. Department of Health and Human Services programs that are reported on a cash basis in accordance with guidance provided by the California Health and Human Services Agency. Certain U.S. Department of Justice and U.S. Department of Homeland Security programs are reported on a cash basis in accordance with guidance provided by the California Governor’s Office of Emergency Services. Finally, in accordance with policy guidance from the Federal Emergency Management Agency (FEMA) the County records expenditures related to the Disaster Grants – Public Assistance program (ALN 97.036) in the SEFA when (1) FEMA has approved the County’s Project and (2) the County has incurred eligible expenditures. FEMA has defined a Project as “a logical grouping of work required as a result of the declared major disaster or emergency, with a scope of work and cost estimate.” A Project was previously referred to as a Project Worksheet (PW).
De Minimis Rate Used: Both
Rate Explanation: With the exception of the following programs, the County has not elected to use the 10-percent de minimis indirect rate as allowed under the Uniform Guidance. (Refer to Note 6)
Federal award expenditures agree or can be reconciled with the amounts reported in the County’s basic financial statements.
Title: NOTE 4 – ASSISTANCE LISTING NUMBERS (ALN)
Accounting Policies: The accompanying SEFA is presented using the modified accrual basis of accounting except for programs recorded in the County’s enterprise funds, which are presented using the accrual basis of accounting, which is described in Note 1 to the County’s basic financial statements. There are certain U.S. Department of Health and Human Services programs that are reported on a cash basis in accordance with guidance provided by the California Health and Human Services Agency. Certain U.S. Department of Justice and U.S. Department of Homeland Security programs are reported on a cash basis in accordance with guidance provided by the California Governor’s Office of Emergency Services. Finally, in accordance with policy guidance from the Federal Emergency Management Agency (FEMA) the County records expenditures related to the Disaster Grants – Public Assistance program (ALN 97.036) in the SEFA when (1) FEMA has approved the County’s Project and (2) the County has incurred eligible expenditures. FEMA has defined a Project as “a logical grouping of work required as a result of the declared major disaster or emergency, with a scope of work and cost estimate.” A Project was previously referred to as a Project Worksheet (PW).
De Minimis Rate Used: Both
Rate Explanation: With the exception of the following programs, the County has not elected to use the 10-percent de minimis indirect rate as allowed under the Uniform Guidance. (Refer to Note 6)
The ALNs included in the accompanying SEFA were determined based on the federal program name, review of grant contract information, and the U.S. General Services Administration’s SAM.gov website.
Title: NOTE 5 – SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM (SNAP)
Accounting Policies: The accompanying SEFA is presented using the modified accrual basis of accounting except for programs recorded in the County’s enterprise funds, which are presented using the accrual basis of accounting, which is described in Note 1 to the County’s basic financial statements. There are certain U.S. Department of Health and Human Services programs that are reported on a cash basis in accordance with guidance provided by the California Health and Human Services Agency. Certain U.S. Department of Justice and U.S. Department of Homeland Security programs are reported on a cash basis in accordance with guidance provided by the California Governor’s Office of Emergency Services. Finally, in accordance with policy guidance from the Federal Emergency Management Agency (FEMA) the County records expenditures related to the Disaster Grants – Public Assistance program (ALN 97.036) in the SEFA when (1) FEMA has approved the County’s Project and (2) the County has incurred eligible expenditures. FEMA has defined a Project as “a logical grouping of work required as a result of the declared major disaster or emergency, with a scope of work and cost estimate.” A Project was previously referred to as a Project Worksheet (PW).
De Minimis Rate Used: Both
Rate Explanation: With the exception of the following programs, the County has not elected to use the 10-percent de minimis indirect rate as allowed under the Uniform Guidance. (Refer to Note 6)
The County administers the CalFRESH program (federally known as the SNAP program) that is supervised by the State of California. According to guidance provided by the California Department of Social Services, no expenditures are reported in the County’s SEFA except those related to the administration of the program. In fiscal year 2022-23, the State distributed $774,019,548 in federal SNAP benefits on behalf of the County.
Title: NOTE 6 – INDIRECT COST RATE
Accounting Policies: The accompanying SEFA is presented using the modified accrual basis of accounting except for programs recorded in the County’s enterprise funds, which are presented using the accrual basis of accounting, which is described in Note 1 to the County’s basic financial statements. There are certain U.S. Department of Health and Human Services programs that are reported on a cash basis in accordance with guidance provided by the California Health and Human Services Agency. Certain U.S. Department of Justice and U.S. Department of Homeland Security programs are reported on a cash basis in accordance with guidance provided by the California Governor’s Office of Emergency Services. Finally, in accordance with policy guidance from the Federal Emergency Management Agency (FEMA) the County records expenditures related to the Disaster Grants – Public Assistance program (ALN 97.036) in the SEFA when (1) FEMA has approved the County’s Project and (2) the County has incurred eligible expenditures. FEMA has defined a Project as “a logical grouping of work required as a result of the declared major disaster or emergency, with a scope of work and cost estimate.” A Project was previously referred to as a Project Worksheet (PW).
De Minimis Rate Used: Both
Rate Explanation: With the exception of the following programs, the County has not elected to use the 10-percent de minimis indirect rate as allowed under the Uniform Guidance. (Refer to Note 6)
With the exception of the following programs, the County has not elected to use the 10-percent de minimis indirect rate as allowed under the Uniform Guidance. (Refer to Note 6 for Table).
Title: NOTE 7 – SENIOR FARMER’S MARKET PROGRAM
Accounting Policies: The accompanying SEFA is presented using the modified accrual basis of accounting except for programs recorded in the County’s enterprise funds, which are presented using the accrual basis of accounting, which is described in Note 1 to the County’s basic financial statements. There are certain U.S. Department of Health and Human Services programs that are reported on a cash basis in accordance with guidance provided by the California Health and Human Services Agency. Certain U.S. Department of Justice and U.S. Department of Homeland Security programs are reported on a cash basis in accordance with guidance provided by the California Governor’s Office of Emergency Services. Finally, in accordance with policy guidance from the Federal Emergency Management Agency (FEMA) the County records expenditures related to the Disaster Grants – Public Assistance program (ALN 97.036) in the SEFA when (1) FEMA has approved the County’s Project and (2) the County has incurred eligible expenditures. FEMA has defined a Project as “a logical grouping of work required as a result of the declared major disaster or emergency, with a scope of work and cost estimate.” A Project was previously referred to as a Project Worksheet (PW).
De Minimis Rate Used: Both
Rate Explanation: With the exception of the following programs, the County has not elected to use the 10-percent de minimis indirect rate as allowed under the Uniform Guidance. (Refer to Note 6)
The County administered Senior Farmer’s Market Program is supervised by the California Department of Food and Agriculture. According to guidance provided by the funding agency, no expenditures are reported in the County’s SEFA except those related to the administration of the program, of which there were none in fiscal year 2022-23. In fiscal year 2022-23, the State disbursed $55,000 in Federal food vouchers on behalf of the County.
Title: NOTE 8 – DEPARTMENT OF AGING FEDERAL/STATE SHARE
Accounting Policies: The accompanying SEFA is presented using the modified accrual basis of accounting except for programs recorded in the County’s enterprise funds, which are presented using the accrual basis of accounting, which is described in Note 1 to the County’s basic financial statements. There are certain U.S. Department of Health and Human Services programs that are reported on a cash basis in accordance with guidance provided by the California Health and Human Services Agency. Certain U.S. Department of Justice and U.S. Department of Homeland Security programs are reported on a cash basis in accordance with guidance provided by the California Governor’s Office of Emergency Services. Finally, in accordance with policy guidance from the Federal Emergency Management Agency (FEMA) the County records expenditures related to the Disaster Grants – Public Assistance program (ALN 97.036) in the SEFA when (1) FEMA has approved the County’s Project and (2) the County has incurred eligible expenditures. FEMA has defined a Project as “a logical grouping of work required as a result of the declared major disaster or emergency, with a scope of work and cost estimate.” A Project was previously referred to as a Project Worksheet (PW).
De Minimis Rate Used: Both
Rate Explanation: With the exception of the following programs, the County has not elected to use the 10-percent de minimis indirect rate as allowed under the Uniform Guidance. (Refer to Note 6)
Beginning with the fiscal year ended June 30, 2006, the California Department of Aging (CDA) requires agencies who receive CDA funding to display state-funded expenditures and federal expenditures for each CDA grant awarded. The County expended the following federal and state amounts under these grants: (Refer to Note 8 for the Table). Beginning with the fiscal year ended June 30, 2006, the California Department of Aging (CDA) requires agencies who receive CDA funding to display state-funded expenditures and federal expenditures for each CDA grant awarded. The County expended the following federal and state amounts under these grants:
Title: NOTE 9 – MEDICAL ASSISTANCE PROGRAM (MEDICAID)
Accounting Policies: The accompanying SEFA is presented using the modified accrual basis of accounting except for programs recorded in the County’s enterprise funds, which are presented using the accrual basis of accounting, which is described in Note 1 to the County’s basic financial statements. There are certain U.S. Department of Health and Human Services programs that are reported on a cash basis in accordance with guidance provided by the California Health and Human Services Agency. Certain U.S. Department of Justice and U.S. Department of Homeland Security programs are reported on a cash basis in accordance with guidance provided by the California Governor’s Office of Emergency Services. Finally, in accordance with policy guidance from the Federal Emergency Management Agency (FEMA) the County records expenditures related to the Disaster Grants – Public Assistance program (ALN 97.036) in the SEFA when (1) FEMA has approved the County’s Project and (2) the County has incurred eligible expenditures. FEMA has defined a Project as “a logical grouping of work required as a result of the declared major disaster or emergency, with a scope of work and cost estimate.” A Project was previously referred to as a Project Worksheet (PW).
De Minimis Rate Used: Both
Rate Explanation: With the exception of the following programs, the County has not elected to use the 10-percent de minimis indirect rate as allowed under the Uniform Guidance. (Refer to Note 6)
Direct Medi-Cal and Medicare expenditures are excluded from the SEFA. These expenditures represent fees for services and are not included in the SEFA or in determining major federal programs. The County assists the State in determining eligibility and provides Medi-Cal and Medicare services through County-owned facilities. Administrative costs related to Medi-Cal and Medicare are included in the SEFA under the Medicaid Cluster (ALN 93.778).
Title: NOTE 10 – CORONAVIRUS RELIEF FUND (ALN 21.019)
Accounting Policies: The accompanying SEFA is presented using the modified accrual basis of accounting except for programs recorded in the County’s enterprise funds, which are presented using the accrual basis of accounting, which is described in Note 1 to the County’s basic financial statements. There are certain U.S. Department of Health and Human Services programs that are reported on a cash basis in accordance with guidance provided by the California Health and Human Services Agency. Certain U.S. Department of Justice and U.S. Department of Homeland Security programs are reported on a cash basis in accordance with guidance provided by the California Governor’s Office of Emergency Services. Finally, in accordance with policy guidance from the Federal Emergency Management Agency (FEMA) the County records expenditures related to the Disaster Grants – Public Assistance program (ALN 97.036) in the SEFA when (1) FEMA has approved the County’s Project and (2) the County has incurred eligible expenditures. FEMA has defined a Project as “a logical grouping of work required as a result of the declared major disaster or emergency, with a scope of work and cost estimate.” A Project was previously referred to as a Project Worksheet (PW).
De Minimis Rate Used: Both
Rate Explanation: With the exception of the following programs, the County has not elected to use the 10-percent de minimis indirect rate as allowed under the Uniform Guidance. (Refer to Note 6)
During the fiscal year ended June 30, 2023, the County received County Fiscal Letter 22/23-31 from the California Department of Social Services concerning Coronavirus Relief Funds that replaced State general fund monies originally provided for COVID-19 related activities for the fiscal years ended June 30, 2020, and 2021. Consequently, federally funded expenditures in the amount of $1,701,069 for ALN 21.019, which were not reported in the County’s prior SEFAs for fiscal years 2020 and 2021, have been included in the current year SEFA. The underreporting of expenditures in the prior years’ SEFAs would not have resulted in any additional major programs for each respective year in accordance with the Uniform Guidance.
Title: NOTE 11 – COMMUNITY SERVICES BLOCK GRANTS
Accounting Policies: The accompanying SEFA is presented using the modified accrual basis of accounting except for programs recorded in the County’s enterprise funds, which are presented using the accrual basis of accounting, which is described in Note 1 to the County’s basic financial statements. There are certain U.S. Department of Health and Human Services programs that are reported on a cash basis in accordance with guidance provided by the California Health and Human Services Agency. Certain U.S. Department of Justice and U.S. Department of Homeland Security programs are reported on a cash basis in accordance with guidance provided by the California Governor’s Office of Emergency Services. Finally, in accordance with policy guidance from the Federal Emergency Management Agency (FEMA) the County records expenditures related to the Disaster Grants – Public Assistance program (ALN 97.036) in the SEFA when (1) FEMA has approved the County’s Project and (2) the County has incurred eligible expenditures. FEMA has defined a Project as “a logical grouping of work required as a result of the declared major disaster or emergency, with a scope of work and cost estimate.” A Project was previously referred to as a Project Worksheet (PW).
De Minimis Rate Used: Both
Rate Explanation: With the exception of the following programs, the County has not elected to use the 10-percent de minimis indirect rate as allowed under the Uniform Guidance. (Refer to Note 6)
The California Department of Community Services and Development (CSD) requires agencies who receive CSD funding to include in the Single Audit Report certain revenue, expenditures, and budgetary information for each CSD award. (Refer to Note 11 for the Table).