Notes to SEFA
Title: BASIS OF ACCOUNTING
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all federal financial assistance programs of the County of Santa Barbara, California (the County). The Countys reporting entity is defined in Note 1 of the notes to the Countys basic financial statements. All financial assistance received directly from federal agencies as well as federal financial assistance passed through other government agencies to the County are included in the accompanying schedule.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The accompanying SEFA is presented using the modified accrual basis of accounting for governmental funds and the accrual basis of accounting for proprietary funds, which is described in Note 1 of the notes to the Countys basic financial statements.
Title: RELATIONSHIP TO ANNUAL COMPREHENSIVE FINANCIAL REPORT
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all federal financial assistance programs of the County of Santa Barbara, California (the County). The Countys reporting entity is defined in Note 1 of the notes to the Countys basic financial statements. All financial assistance received directly from federal agencies as well as federal financial assistance passed through other government agencies to the County are included in the accompanying schedule.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Amounts reported in the accompanying SEFA agree, in all material respects, to amounts reported within the Countys Annual Comprehensive Financial Report.
Title: RELATIONSHIP TO FEDERAL FINANCIAL REPORTS
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all federal financial assistance programs of the County of Santa Barbara, California (the County). The Countys reporting entity is defined in Note 1 of the notes to the Countys basic financial statements. All financial assistance received directly from federal agencies as well as federal financial assistance passed through other government agencies to the County are included in the accompanying schedule.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Amounts reported in the accompanying SEFA agree, in all material respects, with the amounts reported in related federal financial reports.
Title: FEDERAL EMERGENCY MANAGEMENT AGENCY (FEMA) PROGRAM
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all federal financial assistance programs of the County of Santa Barbara, California (the County). The Countys reporting entity is defined in Note 1 of the notes to the Countys basic financial statements. All financial assistance received directly from federal agencies as well as federal financial assistance passed through other government agencies to the County are included in the accompanying schedule.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The County included fiscal years 2020 and 2021 expenditures of $4,276,582 in the SEFA dated June 30, 2022, for Disaster Grants Public Assistance (Presidentially Declared Disasters), Assistance Listing Number 97.036.