Notes to SEFA
Title: OTHER FEDERAL REVENUE
Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of the County of Kalamazoo, Michigan (the “County”) under programs of the federal government for the year ended December 31, 2023. 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). Because the Schedule presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net position or cash flows of the County. The County’s reporting entity is defined in Note 1 of the County’s Financial Statements. The County’s financial statements include the operations of the Kalamazoo County Road Commission and the Central County Transportation Authority discretely presented component units, which received federal awards that are not included in the Schedule for the year ended December 31, 2023, as the entities were separately audited. Expenditures reported on the Schedule are reported on the accrual basis of accounting, which is described in Note 1 to the County's financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance or other applicable guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: For purposes of charging indirect costs to federal awards, the County has not elected to use the de minimis cost rate as permitted by §200.414 of the Uniform Guidance.
The County is an indirect beneficiary of federal funds that are expended directly by the Michigan Department of Transportation. These expenditures (which totaled $103,269 for the year ended December 31, 2023) are not presented on the Schedule, as they will be included in the single audit for the State of Michigan.