Notes to SEFA
Title: Note 3
Accounting Policies: The County follows the modified accrual basis of accounting in preparing this schedule. This method is consistent with the preparation of the County's financial
De Minimis Rate Used: N
Rate Explanation: The County has not elected to use the 10% deminimis cost rate allowed under the Uniform Guidance.
Expenditures reported under ALN No. 97.036 include costs of $1,090,551 reported on the financial statements in a prior period.
Title: Note 4
Accounting Policies: The County follows the modified accrual basis of accounting in preparing this schedule. This method is consistent with the preparation of the County's financial
De Minimis Rate Used: N
Rate Explanation: The County has not elected to use the 10% deminimis cost rate allowed under the Uniform Guidance.
There were no noncash federal expenditures, and no federally funded insurance.