Audit 314645

Title: NOTE 1 - BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the regulatory basis of accounting. Such expenditures are recognized following the cost principles in the Uniform 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. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of the County of Dent under programs of the federal government for the years ended December 31, 2023 and 2022. 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 of Dent, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the County of Dent.

Title: NOTE 4 - SUBRECIPIENTS Accounting Policies: Expenditures reported on the Schedule are reported on the regulatory basis of accounting. Such expenditures are recognized following the cost principles in the Uniform 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. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. During the year ended December 31, 2023, the County provided $81,410.49 in federal awards to subrecipients for the Schools and Roads – Grants to States under Federal Assistance Listing Number 10.665 and $78,977.61 in federal awards to sub-recipients for the National Forest Acquired Lands under Federal Assistance Listing Number 15.438. During the year ended December 31, 2022, the County provided $102,172.15 in federal awards to sub-recipients for the Schools and Roads – Grants to States under Federal Assistance Listing Number 10.665, and $83,977.15 in federal awards to subrecipients for the National Forest Acquired Lands under Federal Assistance Listing Number 15.438.

Title: NOTE 5 - DONATED PERSONAL PROTECTIVE EQUIPMENT (PPE) (UNAUDITED) Accounting Policies: Expenditures reported on the Schedule are reported on the regulatory basis of accounting. Such expenditures are recognized following the cost principles in the Uniform 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. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The County did not receive any donated personal protective equipment during the years ended December 31, 2023 and December 31, 2022.