Notes to SEFA
Title: Subrecipients
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the grant activity of the County of Ottawa, Michigan and is presented in accordance with the requirements of Title 2 U.S. CFRPart 200 , Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in the financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
the following Federal expenditures were awarded to subrecipients: Emergency solutions grant 14.231 $693,403; Reopening schools HRA 93.323 $907,328; Emergency Housing Voucher 14.871 $11,252; Brownfield assessment grant 66.818 $196,344
Title: Commodities expenditures
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the grant activity of the County of Ottawa, Michigan and is presented in accordance with the requirements of Title 2 U.S. CFRPart 200 , Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in the financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
CFDA 10.565 Expenditures as reported $92,724, less inventory at beginning of year $(10,400), add inventory and end of year $16,007, commodities received per State of Michigan $98,331.
Title: Vaccines Expenditures
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the grant activity of the County of Ottawa, Michigan and is presented in accordance with the requirements of Title 2 U.S. CFRPart 200 , Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in the financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
CFDA 93.268 expenditures as reported $305,623, less beginning inventory $(84,329), plus ending inventory $122,371, vaccines received per State of Michigan $343,665