Title: Reporting Entity
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards is prepared on a modified accrual basis.
The information in this schedule is presented in accordance with the requirements of 2 CFR 1.200, Audits
of States, Local Governments, and Non-Profit Organizations.
De Minimis Rate Used: N
Rate Explanation: The County did not elect to use the 10% de minimis indirect cost rate as covered in 2 CFR §200.414.
Uniform Guidance, §200.510(6), requires the County to disclose whether or not it elected to use the 10
percent de minimis cost rate that §200.414(f) allows for nonfederal entities that have never received a
negotiated indirect cost rate.
The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal awards
programs of the County of Mendocino (County). The County’s reporting entity is defined in Note 1 to the
County’s basic financial statements. All federal awards received directly from federal agencies as well as
federal awards passed through other government agencies are included in the schedule.
Title: Basis of Accounting
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards is prepared on a modified accrual basis.
The information in this schedule is presented in accordance with the requirements of 2 CFR 1.200, Audits
of States, Local Governments, and Non-Profit Organizations.
De Minimis Rate Used: N
Rate Explanation: The County did not elect to use the 10% de minimis indirect cost rate as covered in 2 CFR §200.414.
Uniform Guidance, §200.510(6), requires the County to disclose whether or not it elected to use the 10
percent de minimis cost rate that §200.414(f) allows for nonfederal entities that have never received a
negotiated indirect cost rate.
The accompanying Schedule of Expenditures of Federal Awards is prepared on a modified accrual basis.
The information in this schedule is presented in accordance with the requirements of 2 CFR 1.200, Audits
of States, Local Governments, and Non-Profit Organizations.
Title: Relationship to Financial Statements
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards is prepared on a modified accrual basis.
The information in this schedule is presented in accordance with the requirements of 2 CFR 1.200, Audits
of States, Local Governments, and Non-Profit Organizations.
De Minimis Rate Used: N
Rate Explanation: The County did not elect to use the 10% de minimis indirect cost rate as covered in 2 CFR §200.414.
Uniform Guidance, §200.510(6), requires the County to disclose whether or not it elected to use the 10
percent de minimis cost rate that §200.414(f) allows for nonfederal entities that have never received a
negotiated indirect cost rate.
The amounts reported in the accompanying Schedule of Expenditures of Federal Awards agree, in all
material respects, to amounts reported within the County’s financial statements. Federal award revenues
are reported principally in the County’s financial statements as intergovernmental revenues in the General
and Special Revenue funds.
Title: INDIRECT COST RATE
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards is prepared on a modified accrual basis.
The information in this schedule is presented in accordance with the requirements of 2 CFR 1.200, Audits
of States, Local Governments, and Non-Profit Organizations.
De Minimis Rate Used: N
Rate Explanation: The County did not elect to use the 10% de minimis indirect cost rate as covered in 2 CFR §200.414.
Uniform Guidance, §200.510(6), requires the County to disclose whether or not it elected to use the 10
percent de minimis cost rate that §200.414(f) allows for nonfederal entities that have never received a
negotiated indirect cost rate.
The County did not elect to use the 10% de minimis indirect cost rate as covered in 2 CFR §200.414.
Uniform Guidance, §200.510(6), requires the County to disclose whether or not it elected to use the 10
percent de minimis cost rate that §200.414(f) allows for nonfederal entities that have never received a
negotiated indirect cost rate.
Title: Pass-Through Entites Identifying Number
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards is prepared on a modified accrual basis.
The information in this schedule is presented in accordance with the requirements of 2 CFR 1.200, Audits
of States, Local Governments, and Non-Profit Organizations.
De Minimis Rate Used: N
Rate Explanation: The County did not elect to use the 10% de minimis indirect cost rate as covered in 2 CFR §200.414.
Uniform Guidance, §200.510(6), requires the County to disclose whether or not it elected to use the 10
percent de minimis cost rate that §200.414(f) allows for nonfederal entities that have never received a
negotiated indirect cost rate.
When federal awards were received from a pass-through entity, the schedule of expenditures of federal
awards shows, if available, the identifying number assigned by the pass-through entity. When no identifying
number is shown, the County determined that no identifying number is assigned for the program or the
County was unable to obtain an identifying number from the pass-through entity.