Notes to SEFA
Title: Note 3 – Federal Indirect Cost Rates
Accounting Policies: Note 1 - Basis of Accounting This Schedule is prepared on the same basis of accounting as the County’s financial statements. The County uses the cash basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Note 2 - Federal De Minimis Indirect Cost Rate The County has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The amount expended includes $0 claimed as an indirect cost recovery using a de minimis rate.
The Public Health Department had an approved Federal Indirect Cost Rate of 16.6 percent in 2023 for four grants with total allowable expenditures of $169,916. The amount expended includes $17,470 claimed as an indirect cost recovery.
The U.S. Department of Housing and Urban Development (HUD) via the Washington State Department of Commerce paid the County a $4,375 overhead fee in 2023 for Contract 22-62210-016.
Title: Note 4 - Noncash Awards - Vaccines
Accounting Policies: Note 1 - Basis of Accounting This Schedule is prepared on the same basis of accounting as the County’s financial statements. The County uses the cash basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Note 2 - Federal De Minimis Indirect Cost Rate The County has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The amount expended includes $0 claimed as an indirect cost recovery using a de minimis rate.
The amount of vaccine reported on the Schedule is $34,807 the value of vaccines received by the County during 2023 and priced as prescribed by the County Health Officer.
Title: Note 5 – Program Costs
Accounting Policies: Note 1 - Basis of Accounting This Schedule is prepared on the same basis of accounting as the County’s financial statements. The County uses the cash basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Note 2 - Federal De Minimis Indirect Cost Rate The County has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The amount expended includes $0 claimed as an indirect cost recovery using a de minimis rate.
The amounts shown as current year expenditures represent only the federal grant 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.