Audit 317883

Title: Pass-Through Entities Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Wicomico County, Maryland and is presented on the modified accrual basis of accounting. This schedule reflects federal expenditures for all indiviudal grants which were active during the fiscal year wit hte exception of one component unit, the Board of Education of Wicomico County, which is audited by other auditors and required to report on the Schedule of Expenditures of Federal Awards separately. The information contained in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Cost Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: Wicomico County, Maryland has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. Pass-through entity identifying numbers are presented where available.