Notes to SEFA
Accounting Policies: The accompanying schedule of expenditures of federal awards includes federal grant activity of theCounty Office and is presented under the modified accrual basis of accounting. The April 2022Edition of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform AdministrativeRequirements, Cost Principles, and Audit Requirements of Federal Awards (Uniform Guidance)require a disclosure of the financial activities of all federally funded programs. This schedule wasprepared to comply with the Uniform Guidance and state requirements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.