Title: General
Accounting Policies: Expenditures reported on the schedule are reported on the modified accrual basis of accounting which is described in Note 1 of the County's financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance for all awards with the exception of AL #21.027 which follows criteria determined by the Department of the Treasury for allowability of cost. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. Federal financial reports are filed on the cash basis of accounting.
De Minimis Rate Used: Both
Rate Explanation: The County utilizes a negotiated rate when charging indirect costs to federal awards rather than the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The County Health Department, under their Unique Entity Identifier (UEI) of X4MDCBEKL655, utilizes the 10% de minimis indirect cost rate.
The accompanying schedule of expenditures of federal awards (the schedule) presents the activity of all federal awards programs of Madison County, Illinois (the County). The County's reporting entitiy is defined in Note 1 to the County's financial statements. Federal awards received directly from the federal agencies as well as passed through other government agencies are included on the schedule.
Title: Basis of Presentation
Accounting Policies: Expenditures reported on the schedule are reported on the modified accrual basis of accounting which is described in Note 1 of the County's financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance for all awards with the exception of AL #21.027 which follows criteria determined by the Department of the Treasury for allowability of cost. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. Federal financial reports are filed on the cash basis of accounting.
De Minimis Rate Used: Both
Rate Explanation: The County utilizes a negotiated rate when charging indirect costs to federal awards rather than the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The County Health Department, under their Unique Entity Identifier (UEI) of X4MDCBEKL655, utilizes the 10% de minimis indirect cost rate.
The accompanying schedule includes the federal grant activity of the County under programs of the federal government for the year ended Novermber 30, 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 the County, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the County.
Title: Relationship to Financial Statements
Accounting Policies: Expenditures reported on the schedule are reported on the modified accrual basis of accounting which is described in Note 1 of the County's financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance for all awards with the exception of AL #21.027 which follows criteria determined by the Department of the Treasury for allowability of cost. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. Federal financial reports are filed on the cash basis of accounting.
De Minimis Rate Used: Both
Rate Explanation: The County utilizes a negotiated rate when charging indirect costs to federal awards rather than the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The County Health Department, under their Unique Entity Identifier (UEI) of X4MDCBEKL655, utilizes the 10% de minimis indirect cost rate.
Federal financial assistance is reported in the County's financial statements within program revenue grants of the government wide financial statements and within intergovernmental revenues of the general and special revenue fund types in the fund financial statements.
Title: Non-Cash Awards
Accounting Policies: Expenditures reported on the schedule are reported on the modified accrual basis of accounting which is described in Note 1 of the County's financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance for all awards with the exception of AL #21.027 which follows criteria determined by the Department of the Treasury for allowability of cost. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. Federal financial reports are filed on the cash basis of accounting.
De Minimis Rate Used: Both
Rate Explanation: The County utilizes a negotiated rate when charging indirect costs to federal awards rather than the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The County Health Department, under their Unique Entity Identifier (UEI) of X4MDCBEKL655, utilizes the 10% de minimis indirect cost rate.
Nonmonetary assistance is reported in the schedule at the fair market value of the supplies received and disbursed. The County received and dispensed $178,906 worth of immunizations. The County also received $17,607 of equipment from the East-West Gateway Council of Governments.
Title: Amounts of Federal Insurance in Effect During the Year
Accounting Policies: Expenditures reported on the schedule are reported on the modified accrual basis of accounting which is described in Note 1 of the County's financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance for all awards with the exception of AL #21.027 which follows criteria determined by the Department of the Treasury for allowability of cost. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. Federal financial reports are filed on the cash basis of accounting.
De Minimis Rate Used: Both
Rate Explanation: The County utilizes a negotiated rate when charging indirect costs to federal awards rather than the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The County Health Department, under their Unique Entity Identifier (UEI) of X4MDCBEKL655, utilizes the 10% de minimis indirect cost rate.
None
Title: Section 108 Loan Guarantees
Accounting Policies: Expenditures reported on the schedule are reported on the modified accrual basis of accounting which is described in Note 1 of the County's financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance for all awards with the exception of AL #21.027 which follows criteria determined by the Department of the Treasury for allowability of cost. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. Federal financial reports are filed on the cash basis of accounting.
De Minimis Rate Used: Both
Rate Explanation: The County utilizes a negotiated rate when charging indirect costs to federal awards rather than the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The County Health Department, under their Unique Entity Identifier (UEI) of X4MDCBEKL655, utilizes the 10% de minimis indirect cost rate.
The County Board authorized the submission of a Community Development Block Grants Section 108 Loan Guarantee application in the amount of $3,500,000 in June of 2009. The County Board also authorized up to $3,500,000 of the proceeds of the Section 108 Loan Guarantee to be lent to WellSpring Reources, formerly Community Counseling Center of Northern Madison County, for the construction of their new mental health facility. The result was a note in the amount of $2,247,000 dated February 2, 2010 with Madison County being the lender and Wellspring Resources being the borrower. Principal on this loan is paid annually and interest is paid semi-annually at variable rates ranging from 2.4% to 3.2% through 2028. As of 11/30/2023 the outstanding balance on this loan was $934,000. The loan is not considered to have continuing compliance requirements, and therefore, is only reported in the SEFA in the year in which fund were expended and drawn.
Title: Subrecipients
Accounting Policies: Expenditures reported on the schedule are reported on the modified accrual basis of accounting which is described in Note 1 of the County's financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance for all awards with the exception of AL #21.027 which follows criteria determined by the Department of the Treasury for allowability of cost. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. Federal financial reports are filed on the cash basis of accounting.
De Minimis Rate Used: Both
Rate Explanation: The County utilizes a negotiated rate when charging indirect costs to federal awards rather than the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The County Health Department, under their Unique Entity Identifier (UEI) of X4MDCBEKL655, utilizes the 10% de minimis indirect cost rate.
Of the following expenditures presented in the Schedule, Madison County, Illinois provided federal awards to subrecipients as follows: AL #16.745 Criminal and Juvenile Justice and Mental Health Collaboration Program $57,750, AL #17.285 Registered Apprenticeship Program $243,019, AL #93.243 Substance Abuse and Mental Health Services - Projects of Regional and National Signifiance $113,230. Total subrecipients for the fiscal year total $413,999.