Notes to SEFA
Title: BASIS OF PRESENTATION
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of
Dougherty County, Georgia (the “County”) and is presented on the accrual basis of accounting. The
information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of
Federal Regulations Part 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, or used in the preparation of the financial statements.
De Minimis Rate Used: N
Rate Explanation: The County did not utilize the 10% de minimis indirect cost rate for the year ended June 30, 2023 as
permitted by the Uniform Guidance.
The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of
Dougherty County, Georgia (the “County”) and is presented on the accrual basis of accounting. The
information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of
Federal Regulations Part 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, or used in the preparation of the financial statements.
Title: DE MINIMIS INDIRECT COST RATE
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of
Dougherty County, Georgia (the “County”) and is presented on the accrual basis of accounting. The
information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of
Federal Regulations Part 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, or used in the preparation of the financial statements.
De Minimis Rate Used: N
Rate Explanation: The County did not utilize the 10% de minimis indirect cost rate for the year ended June 30, 2023 as
permitted by the Uniform Guidance.
The County did not utilize the 10% de minimis indirect cost rate for the year ended June 30, 2023 as
permitted by the Uniform Guidance.
Title: SUBRECIPIENTS
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of
Dougherty County, Georgia (the “County”) and is presented on the accrual basis of accounting. The
information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of
Federal Regulations Part 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, or used in the preparation of the financial statements.
De Minimis Rate Used: N
Rate Explanation: The County did not utilize the 10% de minimis indirect cost rate for the year ended June 30, 2023 as
permitted by the Uniform Guidance.
The County did not pass through federal funds to any subrecipients during the year ended June 30,
2023.