Audit 315462

Title: RELATIONSHIP TO FEDERAL FINANCIAL REPORTS Accounting Policies: The County accounts for all awards under federal programs on the modified accrual basis of accounting. This basis of accounting recognizes revenues in the accounting period in which they become susceptible to accrual, i.e., both measurable and available, and expenditures in the accounting period in which the liability is incurred, if measurable, except for certain long-term liabilities, which are recognized when the obligations are expected to be liquidated with expendable available financial resources. Federal grant funds are considered to be earned to the extent of expenditures made under the provisions of the grant and accordingly, when such funds are received in advance, they are recorded as unearned revenues until earned. Generally, unused balances are returned to the grantor at the close of the specified project periods. The Schedule of Expenditures of Federal Awards (the Schedule) includes the federal grant activity of the County under programs of the federal government for the fiscal year ended September 30, 2023. The information in the Schedule is presented in accordance with the requirements of the Single Audit Act Amendments of 1996 and Title 2 U.S. Code of Federal Regulations (CFR) 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 or changes in net position of the County. De Minimis Rate Used: Y Rate Explanation: The County has elected to use the 10% de minimis indirect cost rate as allowed under Uniform Guidance. The information included in the Schedule as of September 30, 2023, which has been submitted to grantor agencies will, in some cases, differ from amounts disclosed herein. The reports prepared for grantor agencies are typically prepared at a later date and often reflect refined estimates of year-end accruals. The reports will agree at termination of the grant as the discrepancies noted are timing differences. In accordance with Uniform Guidance, non-federal entities must record expenditures for Disaster Grants - Public Assistance (FEMA) on the SEFA when: (1) FEMA has approved the non-federal entity’s project worksheet, and (2) the non-Federal entity has incurred the eligible expenditures.

Title: PASS-THROUGH EXPENDITURES Accounting Policies: The County accounts for all awards under federal programs on the modified accrual basis of accounting. This basis of accounting recognizes revenues in the accounting period in which they become susceptible to accrual, i.e., both measurable and available, and expenditures in the accounting period in which the liability is incurred, if measurable, except for certain long-term liabilities, which are recognized when the obligations are expected to be liquidated with expendable available financial resources. Federal grant funds are considered to be earned to the extent of expenditures made under the provisions of the grant and accordingly, when such funds are received in advance, they are recorded as unearned revenues until earned. Generally, unused balances are returned to the grantor at the close of the specified project periods. The Schedule of Expenditures of Federal Awards (the Schedule) includes the federal grant activity of the County under programs of the federal government for the fiscal year ended September 30, 2023. The information in the Schedule is presented in accordance with the requirements of the Single Audit Act Amendments of 1996 and Title 2 U.S. Code of Federal Regulations (CFR) 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 or changes in net position of the County. De Minimis Rate Used: Y Rate Explanation: The County has elected to use the 10% de minimis indirect cost rate as allowed under Uniform Guidance. None of the expenditures reported on the schedule of expenditures of federal awards were passed through to subrecipients.