Notes to SEFA
Title: Fiscal Reporting
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual or full accrual basis of accounting, which is described in Note 1 to the County's finacial statements. Such expenditures are recognized following the cost principles contained in the Uniform Fuidance or other applicable guidance, wherein certain trypes of expenditrues are not allowable or are limted as to reimbursement. Negative amounts shown on the Schedule, if any, 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 10 percent de minimis cost rate as permitted by 200.414 of the Uniform Guidance.
Certain departments report on a different fiscal year than the County. Grants accounted for and reported on year-ends other than December 31, 2023 are denoted as such in the Schedule with an asterisk (*) for September 30 year ends.
Title: Pass - Through Agencies
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual or full accrual basis of accounting, which is described in Note 1 to the County's finacial statements. Such expenditures are recognized following the cost principles contained in the Uniform Fuidance or other applicable guidance, wherein certain trypes of expenditrues are not allowable or are limted as to reimbursement. Negative amounts shown on the Schedule, if any, 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 10 percent de minimis cost rate as permitted by 200.414 of the Uniform Guidance.
The County receives certain federal grants as subawards from non-federal entities. Pass-through entities, where applicable, have been identified in the Schedule with an abbreviation, defined as follows: