Audit 317144

Title: Note 1 – Basis of Accounting Accounting Policies: The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting as Pacific County’s financial statements. Pacific County uses the cash basis. De Minimis Rate Used: N Rate Explanation: Pacific County has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The amount expended includes $61,951.08 claimed as an indirect cost recovery for the Health Department, using an approved indirect cost rate of 11.27 percent. The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting as Pacific County’s financial statements. Pacific County uses the cash basis.

Title: Note 2 – Federal Indirect Cost Rate Accounting Policies: The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting as Pacific County’s financial statements. Pacific County uses the cash basis. De Minimis Rate Used: N Rate Explanation: Pacific County has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The amount expended includes $61,951.08 claimed as an indirect cost recovery for the Health Department, using an approved indirect cost rate of 11.27 percent. Pacific County has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The amount expended includes $61,951.08 claimed as an indirect cost recovery for the Health Department, using an approved indirect cost rate of 11.27 percent.

Title: Note 3 – Noncash Awards Accounting Policies: The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting as Pacific County’s financial statements. Pacific County uses the cash basis. De Minimis Rate Used: N Rate Explanation: Pacific County has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The amount expended includes $61,951.08 claimed as an indirect cost recovery for the Health Department, using an approved indirect cost rate of 11.27 percent. The amount of vaccines reported on the Schedule is the value of vaccines received by the county during the current year and priced as prescribed by the federal government. The amount is $4,597.14 for a total of 10 vaccines, both child and adult.

Title: Note 4 – Program Costs Accounting Policies: The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting as Pacific County’s financial statements. Pacific County uses the cash basis. De Minimis Rate Used: N Rate Explanation: Pacific County has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The amount expended includes $61,951.08 claimed as an indirect cost recovery for the Health Department, using an approved indirect cost rate of 11.27 percent. The amounts shown as current year expenditures represent only the federal award portion of the program costs. Entire program costs, including the county’s portion, are more than shown. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement.

Title: Note 5 – FEMA Disaster Grants – Public Assistance – ALN 97.036 Accounting Policies: The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting as Pacific County’s financial statements. Pacific County uses the cash basis. De Minimis Rate Used: N Rate Explanation: Pacific County has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The amount expended includes $61,951.08 claimed as an indirect cost recovery for the Health Department, using an approved indirect cost rate of 11.27 percent. Expenditures reported under ALN #97.036 “Disaster Grants – Public Assistance (Presidentially Declared Disasters)” on the 2023 Schedule of Expenditures of Federal Awards were incurred in a prior year. The expenditures meet the criteria of a small project, therefore, the amount reported is the amount FEMA approved (the award amount), not the actual expenditures, which may be more or less. The project was approved in fiscal year 2023.