Title: 1.General
Accounting Policies: The accompanying SEFA is presented using the modified accrual basis of accounting for grants accounted for in the governmental fund types and the accrual basis of accounting for grants accounted for in the proprietary fund types
De Minimis Rate Used: N
Rate Explanation: N/A
The accompanying Amended and Restated Schedule of Expenditures of Federal Awards (SEFA) includes the federal grant activities of the County of Santa Clara, California (County) under programs of the federal government, for the fiscal year ended June 30, 2022, except for the Housing Authority of the County of Santa Clara (Housing Authority) (see Note 4). The County’s reporting entity is defined in Note 1 to the County’s financial statements. The information in the SEFA is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Because the SEFA presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net position, and cash flows of the County.
Title: 2.Basis of Accounting
Accounting Policies: The accompanying SEFA is presented using the modified accrual basis of accounting for grants accounted for in the governmental fund types and the accrual basis of accounting for grants accounted for in the proprietary fund types
De Minimis Rate Used: N
Rate Explanation: N/A
The accompanying SEFA is presented using the modified accrual basis of accounting for grants accounted for in the governmental fund types and the accrual basis of accounting for grants accounted for in the proprietary fund types, as described in Note 1 to the County’s basic financial statements. Such expenditures are recognized following the cost principles contained in 2 CFR Section 200, Subpart E (Cost Principles), wherein certain types of expenditures are not allowable or are limited as to reimbursement. The County did not elect to use the 10% de minimis cost rate as covered in 2 CFR Section 200.414 Indirect (F&A) costs.
Title: 3.Relationship to the Financial Statements
Accounting Policies: The accompanying SEFA is presented using the modified accrual basis of accounting for grants accounted for in the governmental fund types and the accrual basis of accounting for grants accounted for in the proprietary fund types
De Minimis Rate Used: N
Rate Explanation: N/A
Expenditures of federal awards are reported in the County’s basic financial statements as expenditures in the General Fund and nonmajor special revenue funds, and as expenses for noncapital expenditures and as additions to capital assets for capital related expenditures in the enterprise funds. Federal award expenditures agree to or can be reconciled with the amounts reported in the County’s basic financial statements.
Title: 4.Housing Authority (Discretely Presented Component Unit) Federal Expenditures
Accounting Policies: The accompanying SEFA is presented using the modified accrual basis of accounting for grants accounted for in the governmental fund types and the accrual basis of accounting for grants accounted for in the proprietary fund types
De Minimis Rate Used: N
Rate Explanation: N/A
The Housing Authority federal expenditures are excluded from the SEFA because the Housing Authority’s federal expenditures are separately audited. Expenditures for the programs of the Housing Authority listed below are taken from the separately issued single audit report. The programs of the Housing Authority are as follows:
Title: 5.Schedules of the California Emergency Management Agency and California Victim Compensation Board
Accounting Policies: The accompanying SEFA is presented using the modified accrual basis of accounting for grants accounted for in the governmental fund types and the accrual basis of accounting for grants accounted for in the proprietary fund types
De Minimis Rate Used: N
Rate Explanation: N/A
The following schedule represents expenditures for U.S. Department of Justice grants passed through the California Governor’s Office of Emergency Services (CalOES) as well as CalOES funded grant expenditures for the year ended June 30, 2022. This information is included in the County’s single audit report at the request of CalOES. The following schedule represents the California Victim Compensation Board non-Federal grant expenditures for the fiscal year ended June 30, 2022. This information is included in the County’s single audit report at the request of the California Victim Compensation Board.
Title: 6.Program Totals
Accounting Policies: The accompanying SEFA is presented using the modified accrual basis of accounting for grants accounted for in the governmental fund types and the accrual basis of accounting for grants accounted for in the proprietary fund types
De Minimis Rate Used: N
Rate Explanation: N/A
The following table summarizes programs funded by various sources whose totals are not shown on the SEFA:
Title: 7.Reissuance of the Single Audit Report
Accounting Policies: The accompanying SEFA is presented using the modified accrual basis of accounting for grants accounted for in the governmental fund types and the accrual basis of accounting for grants accounted for in the proprietary fund types
De Minimis Rate Used: N
Rate Explanation: N/A
The federal expenditures previously reported in the SEFA for the year ended June 30, 2022 have been amended and restated as follows:
The County added federal expenditures related to ALN 93.461 – HRSA COVID-19 Claims Reimbursement for the Uninsured Program and the COVID-19 Coverage Assistance Fund Program that was omitted from the original schedule of expenditures of federal awards. The previously unreported federal expenditures for this program amounted to $12,048,208 for the year ended June 30, 2022.