Notes to SEFA
Accounting Policies: Reporting Entity:The accompanying schedule of expenditures of federal awards (the schedule) includes the federal grantactivity of Washington County, Utah. The Countys reporting entity is defined in Note 1 of the basicfinancial statements. All expenditure of federal awards received directly from federal agencies as well asfederal awards passed through other government agencies are included in the schedule. Because the Schedulepresents only a selected portion of the operations of Washington County, it is not intended to and does notpresent the financial position, changes in net assets, or cash flows of Washington County.Basis of Accounting:This accompanying schedule of expenditures of federal awards has been prepared on the modified accrualbasis of accounting. The information in this schedule is presented in accordance with the requirements ofTitle 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles,and Audit Requirements for Federal Awards (Uniform Guidance). Such expenditures are recognizedfollowing the cost principles contained in the Uniform Guidance, wherein certain types of expenditures arenot allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.