Title: Note 1 - Basis of Presentation
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal financial assistance programs of the Jefferson County, Colorado primary government (the County). The County’s reporting entity is defined in Note 1 to the County’s general-purpose financial statements. All federal financial assistance received by the primary government directly from federal agencies, as well as federal financial assistance passed through other government agencies, including the State of Colorado, is included on the schedule.
De Minimis Rate Used: N
Rate Explanation: N/A
The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Jefferson County under programs of the federal government for the year ended December 31, 2023. 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 Jefferson County, it is not intended to and does not present the financial position, changes in net position or cash flows of Jefferson County. Therefore, some amounts presented in this schedule may differ from amounts
presented in or used in the preparation of the basic financial statements. Jefferson County, Colorado, received federal awards both directly from federal agencies and indirectly through pass-through entities. Federal financial assistance provided to a sub-recipient is
treated as an expenditure when it is paid to the sub-recipient. Governmental fund types account for the County’s federal grant activity. Expenditures reported on the Schedule are reported on the accrual basis of accounting, except for the following programs
which are reported in the schedule of expenditures of federal awards in a manner prescribed by the State of Colorado:
Such expenditures are recognized following the cost principles contained 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.
Jefferson County has elected not to use the 10 percent de minimis indirect cost rate allowed under
the Uniform Guidance.
Title: Note 2 - Federal Financial Assistance Listing
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal financial assistance programs of the Jefferson County, Colorado primary government (the County). The County’s reporting entity is defined in Note 1 to the County’s general-purpose financial statements. All federal financial assistance received by the primary government directly from federal agencies, as well as federal financial assistance passed through other government agencies, including the State of Colorado, is included on the schedule.
De Minimis Rate Used: N
Rate Explanation: N/A
Federal Financial Assistance Listing is managed and administered by the General Services Administration, formerly known as the Catalog of Federal Domestic Assistance (CFDA).
Title: Note 3 - Noncash Programs
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal financial assistance programs of the Jefferson County, Colorado primary government (the County). The County’s reporting entity is defined in Note 1 to the County’s general-purpose financial statements. All federal financial assistance received by the primary government directly from federal agencies, as well as federal financial assistance passed through other government agencies, including the State of Colorado, is included on the schedule.
De Minimis Rate Used: N
Rate Explanation: N/A
Certain federal financial assistance programs do not involve cash awards to the County. Of the
federal expenditures presented in the accompanying schedule of federal awards, noncash award
programs include the following:
10.557 WIC Food Vouchers $ 4,098,616
93.977 Chlamydia Tests $ 8,160
Title: Note 4 - Human Service Programs
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal financial assistance programs of the Jefferson County, Colorado primary government (the County). The County’s reporting entity is defined in Note 1 to the County’s general-purpose financial statements. All federal financial assistance received by the primary government directly from federal agencies, as well as federal financial assistance passed through other government agencies, including the State of Colorado, is included on the schedule.
De Minimis Rate Used: N
Rate Explanation: N/A
The County’s Department of Human Services operates several federally funded human services programs where benefits are provided to qualified citizens. The benefit distribution method consists of participants receiving benefits using a state-maintained electronic banking card (EBT) instead of the County’s cash disbursements. The Colorado Department of Human Services provided total EBT authorizations to qualified citizens in the County, in the amount of $131,541,423 of which $107,614,300 is the federal share. The revenue and expenditures associated with these federal programs are not recognized in the County’s basic financial statements or in the Schedule.