Title: 1.GENERAL
Accounting Policies: The accompanying SEFA is presented using the modified accrual basis of accounting, which is described in note 1(C) to the County’s basic financial statements.
De Minimis Rate Used: Both
Rate Explanation: The County did not elect to use the 10% de minimis cost rate as covered in §200.414 Indirect (F&A) costs, with the exception of the following departments:
• District Attorney’s Office
• Sheriff’s Office
The accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the expenditures for all federal award programs of the County of Alameda (the County), except as discussed (in notes 6 and 7). The County’s financial reporting entity is defined in note 1(A) to the County’s basic financial statements. The County’s basic financial statements include the operations of the Alameda County Housing and Community Development Department and Alameda County Healthy Homes which, during the year ended June 30, 2023, expended $73,562,152 and $738,445 in federal awards, respectively. These federal expenditures are not included in the accompanying schedule. Additionally, Medical Assistance (Medi-Cal) and Medicare Hospital Insurance (Medicare) are not considered federal awards (note 4).
Title: 2.BASIS OF ACCOUNTING
Accounting Policies: The accompanying SEFA is presented using the modified accrual basis of accounting, which is described in note 1(C) to the County’s basic financial statements.
De Minimis Rate Used: Both
Rate Explanation: The County did not elect to use the 10% de minimis cost rate as covered in §200.414 Indirect (F&A) costs, with the exception of the following departments:
• District Attorney’s Office
• Sheriff’s Office
The accompanying SEFA is presented using the modified accrual basis of accounting, which is described in note 1(C) to the County’s basic financial statements. The County did not elect to use the 10% de minimis cost rate as covered in §200.414 Indirect (F&A) costs, with the exception of the following departments:
• District Attorney’s Office.
• Sheriff’s Office
Title: 3.RELATIONSHIP TO FEDERAL FINANCIAL REPORTS AND FINANCIAL STATEMENTS
Accounting Policies: The accompanying SEFA is presented using the modified accrual basis of accounting, which is described in note 1(C) to the County’s basic financial statements.
De Minimis Rate Used: Both
Rate Explanation: The County did not elect to use the 10% de minimis cost rate as covered in §200.414 Indirect (F&A) costs, with the exception of the following departments:
• District Attorney’s Office
• Sheriff’s Office
Expenditures of federal awards are reported in the County’s basic financial statements in the general fund and other governmental funds. Amounts reported in the accompanying SEFA agree or can be reconciled with amounts reported in the related federal award reports and the County’s basic financial statements.
Title: 4.MEDI-CAL AND MEDICARE
Accounting Policies: The accompanying SEFA is presented using the modified accrual basis of accounting, which is described in note 1(C) to the County’s basic financial statements.
De Minimis Rate Used: Both
Rate Explanation: The County did not elect to use the 10% de minimis cost rate as covered in §200.414 Indirect (F&A) costs, with the exception of the following departments:
• District Attorney’s Office
• Sheriff’s Office
Medi-Cal and Medicare program expenditures are excluded from the SEFA. These expenditures represent fees for services; therefore, neither is considered a federal award program of the County for the purposes of the SEFA or in determining major programs. The County assists the State of California in determining eligibility and provides Medi-Cal and Medicare services through County-owned health facilities. Medi-Cal administrative expenditures are included in the SEFA under assistance listing no. 93.778 as they do not represent fees for services.
Title: 5.OTHER CLUSTER DESIGNATED BY THE STATE OF CALIFORNIA
Accounting Policies: The accompanying SEFA is presented using the modified accrual basis of accounting, which is described in note 1(C) to the County’s basic financial statements.
De Minimis Rate Used: Both
Rate Explanation: The County did not elect to use the 10% de minimis cost rate as covered in §200.414 Indirect (F&A) costs, with the exception of the following departments:
• District Attorney’s Office
• Sheriff’s Office
The SEFA includes the State-designated Aging Cluster, which is different from Part 5 of the 2023 OMB Compliance Supplement, as permitted by the Uniform Guidance in 2 CFR 200.1. The State-designated Aging Cluster includes assistance listing numbers 93.041, 93.042, 93.043, 93.044, 93.045, 93.052, and 93.053.
Title: 6.FEDERAL EXPENDITURES OF THE ALAMEDA COUNTY HOUSING & COMMUNITY DEVELOPMENT DEPARTMENT NOT INCLUDED IN THE COUNTY'S SEFA
Accounting Policies: The accompanying SEFA is presented using the modified accrual basis of accounting, which is described in note 1(C) to the County’s basic financial statements.
De Minimis Rate Used: Both
Rate Explanation: The County did not elect to use the 10% de minimis cost rate as covered in §200.414 Indirect (F&A) costs, with the exception of the following departments:
• District Attorney’s Office
• Sheriff’s Office
The Alameda County Housing & Community Development Department (the Department) federal expenditures are excluded from the County’s SEFA because such expenditures are audited separately. Expenditures for the programs of the Department listed below are taken from the separate single audit report for the year ended June 30, 2023. The programs of the Department are as follows:
Title: 7.FEDERAL EXPENDITURES OF THE ALAMEDA COUNTY HEALTHY HOMES NOT INCLUDED IN THE COUNTY'S SEFA
Accounting Policies: The accompanying SEFA is presented using the modified accrual basis of accounting, which is described in note 1(C) to the County’s basic financial statements.
De Minimis Rate Used: Both
Rate Explanation: The County did not elect to use the 10% de minimis cost rate as covered in §200.414 Indirect (F&A) costs, with the exception of the following departments:
• District Attorney’s Office
• Sheriff’s Office
The Alameda County Healthy Homes (“the Program”) federal expenditures are excluded from the County’s SEFA because such expenditures are audited separately. Expenditures for the Program for the year ended June 30, 2023 were less than the $750,000 threshold requiring a single audit. The data below is taken from the Program’s transaction records for the year ended June 30, 2023:
Title: 8.DEPARTMENT OF AGING FEDERAL/STATE SHARE
Accounting Policies: The accompanying SEFA is presented using the modified accrual basis of accounting, which is described in note 1(C) to the County’s basic financial statements.
De Minimis Rate Used: Both
Rate Explanation: The County did not elect to use the 10% de minimis cost rate as covered in §200.414 Indirect (F&A) costs, with the exception of the following departments:
• District Attorney’s Office
• Sheriff’s Office
The California Department of Aging (CDA) requires agencies that receive CDA funding to display state-funded expenditures discretely along with federal expenditures. The County expended the following federal and state amounts under these grants in the year ended June 30, 2023.
Title: 9.CLUSTER PROGRAM TOTALS
Accounting Policies: The accompanying SEFA is presented using the modified accrual basis of accounting, which is described in note 1(C) to the County’s basic financial statements.
De Minimis Rate Used: Both
Rate Explanation: The County did not elect to use the 10% de minimis cost rate as covered in §200.414 Indirect (F&A) costs, with the exception of the following departments:
• District Attorney’s Office
• Sheriff’s Office
The following table summarizes clusters funded by various sources or grants whose totals are not shown on the SEFA: