Notes to SEFA
Title: NOTE 3 – SUBRECIPIENTS
Accounting Policies: NOTE 1 – BASIS OF PRESENTATION & SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Butler County under programs of the federal government for the year ended December 31, 2023. The information on this Schedule is prepared 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 Butler County, it is not intended to and does not present the financial position, changes in net position, or cash flows of Butler County. Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance requirements, wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: NOTE 2 – INDIRECT COST RATE: CFR Section 200.414 of the Uniform Guidance allows a non-federal entity that has never received a negotiated indirect cost rate to charge a de minimis rate of 10% of modified total direct costs to indirect costs. Butler County has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
Butler County passes certain federal awards received from various agencies to other governments or not-for-profit agencies (subrecipients). As Note 1 describes, Butler County reports expenditures of Federal awards to subrecipients when paid in cash. As a subrecipient, Butler County has certain compliance responsibilities, such as monitoring its subrecipients to help assure they use these subawards as authorized by laws, regulations, and the provisions of contracts or grant agreements, and that subrecipients achieve the award’s performance goals.
Title: NOTE 4 – CHILD NUTRITION CLUSTER
Accounting Policies: NOTE 1 – BASIS OF PRESENTATION & SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Butler County under programs of the federal government for the year ended December 31, 2023. The information on this Schedule is prepared 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 Butler County, it is not intended to and does not present the financial position, changes in net position, or cash flows of Butler County. Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance requirements, wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: NOTE 2 – INDIRECT COST RATE: CFR Section 200.414 of the Uniform Guidance allows a non-federal entity that has never received a negotiated indirect cost rate to charge a de minimis rate of 10% of modified total direct costs to indirect costs. Butler County has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
Butler County commingles cash receipts from the U.S. Department of Agriculture with similar State grants. When reporting expenditures on this Schedule, Butler County assumes it expends federal monies first.
Title: NOTE 5 – MATCHING REQUIREMENTS
Accounting Policies: NOTE 1 – BASIS OF PRESENTATION & SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Butler County under programs of the federal government for the year ended December 31, 2023. The information on this Schedule is prepared 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 Butler County, it is not intended to and does not present the financial position, changes in net position, or cash flows of Butler County. Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance requirements, wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: NOTE 2 – INDIRECT COST RATE: CFR Section 200.414 of the Uniform Guidance allows a non-federal entity that has never received a negotiated indirect cost rate to charge a de minimis rate of 10% of modified total direct costs to indirect costs. Butler County has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
Certain Federal programs require Butler County to contribute non-Federal funds (matching funds) to support the Federally funded programs. Butler County has met its matching requirements. The Schedule does not include the expenditure of non-Federal matching funds.