Title: General
Accounting Policies: Modified Accrual Basis
De Minimis Rate Used: N
Rate Explanation: The District has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The accompanying Schedule of Expenditures of Federal Awards (Schedule) presents the activity of all Federal
assistance programs of Washington County, Oregon (County) and its blended component units. The County’s
reporting entity is defined in Note 1 to the County’s basic financial statements. Financial assistance received
directly from Federal agencies as well as financial assistance passed through others is included on the
schedule.
Title: Basis of Presentation
Accounting Policies: Modified Accrual Basis
De Minimis Rate Used: N
Rate Explanation: The District has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The Schedule includes the federal award activity of the County under programs of the federal government for
Title: Basis of Presentation
Accounting Policies: Modified Accrual Basis
De Minimis Rate Used: N
Rate Explanation: The District has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
the year ended June 30, 2023. The information in this Schedule is presented in accordance with the
Title: Basis of Presentation
Accounting Policies: Modified Accrual Basis
De Minimis Rate Used: N
Rate Explanation: The District has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost
Title: Basis of Presentation
Accounting Policies: Modified Accrual Basis
De Minimis Rate Used: N
Rate Explanation: The District has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents
Title: Basis of Presentation
Accounting Policies: Modified Accrual Basis
De Minimis Rate Used: N
Rate Explanation: The District has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
only a selected portion of the operations of the County, it is not intended to and does not present the
Title: Basis of Presentation
Accounting Policies: Modified Accrual Basis
De Minimis Rate Used: N
Rate Explanation: The District has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
financial position, changes in net position, or cash flows of the County.
Title: Summary of Significant Accounting Policies
Accounting Policies: Modified Accrual Basis
De Minimis Rate Used: N
Rate Explanation: The District has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such
Title: Summary of Significant Accounting Policies
Accounting Policies: Modified Accrual Basis
De Minimis Rate Used: N
Rate Explanation: The District has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein
Title: Summary of Significant Accounting Policies
Accounting Policies: Modified Accrual Basis
De Minimis Rate Used: N
Rate Explanation: The District has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
certain types of expenditures are not allowable or are limited as to reimbursement. The County has elected
Title: Summary of Significant Accounting Policies
Accounting Policies: Modified Accrual Basis
De Minimis Rate Used: N
Rate Explanation: The District has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: HOME Program
Accounting Policies: Modified Accrual Basis
De Minimis Rate Used: N
Rate Explanation: The District has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
HOME Program
Title: HOME Program
Accounting Policies: Modified Accrual Basis
De Minimis Rate Used: N
Rate Explanation: The District has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The County’s Office of Community Development makes loans to developers for the construction of low-income
Title: HOME Program
Accounting Policies: Modified Accrual Basis
De Minimis Rate Used: N
Rate Explanation: The District has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
housing units. The seed money for these loans used to establish the program initially was provided
Title: HOME Program
Accounting Policies: Modified Accrual Basis
De Minimis Rate Used: N
Rate Explanation: The District has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
through Federal funds under the HOME Program. The program’s responsibility over these loans is to ensure
Title: HOME Program
Accounting Policies: Modified Accrual Basis
De Minimis Rate Used: N
Rate Explanation: The District has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
that a specified percentage of the total rental units are rented to low‐income individuals.
Title: HOME Program
Accounting Policies: Modified Accrual Basis
De Minimis Rate Used: N
Rate Explanation: The District has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Program HOME; Assstance Listing Number 14.239; Expenditures Year Ended June 30, 2023 $360,319; Loans Outstanding June 30, 2023 $34,303,676
Title: HOME Program
Accounting Policies: Modified Accrual Basis
De Minimis Rate Used: N
Rate Explanation: The District has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
*Catalog of Federal Domestic Assistance
Title: Non‐cash Federal Financial Assistance
Accounting Policies: Modified Accrual Basis
De Minimis Rate Used: N
Rate Explanation: The District has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Non‐cash Federal Assistance includes food donations provided by the U.S. Department of Agriculture for the National School Lunch Program.
Title: Non‐cash Federal Financial Assistance
Accounting Policies: Modified Accrual Basis
De Minimis Rate Used: N
Rate Explanation: The District has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Description Food Donation; Assistance Listing Number 10.553; Expenditures Year Ended June 30, 2023 $11,011; Description Food Donation; Assistance Listing Number 10.555; Expenditures Year Ended June 30, 2023 $23,322
Title: Section 8 Housing Choice Vouchers Program (ALN 14.871)
Accounting Policies: Modified Accrual Basis
De Minimis Rate Used: N
Rate Explanation: The District has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The County interprets guidance such that for the Section 8 Housing Choice Vouchers Program, recognition on
Title: Section 8 Housing Choice Vouchers Program (ALN 14.871)
Accounting Policies: Modified Accrual Basis
De Minimis Rate Used: N
Rate Explanation: The District has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
the Schedule of Expenditures of Federal Awards should reflect current year program revenue, specifically
Title: Section 8 Housing Choice Vouchers Program (ALN 14.871)
Accounting Policies: Modified Accrual Basis
De Minimis Rate Used: N
Rate Explanation: The District has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Section 8 Voucher dollars received, net of year‐end adjustments.