Notes to SEFA
Accounting Policies: The County did not provide federal assistance to any Subrecipient. The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Barrow County, Georgia and is presented on the modified accrual basis of
accounting which is the basis of accounting used in the presentation of the fund financial statements. 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 Award . 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.