Title: Note 3 – Federal Indirect Cost Rate
Accounting Policies: This Schedule is prepared on the same basis of accounting as the Kitsap County’s financial statements. The County uses the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The County has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The amount expended includes $86,526 claimed as an indirect cost recovery using an approved indirect cost rate of 10.14 percent.
Title: Note 4 – Program Income
Accounting Policies: This Schedule is prepared on the same basis of accounting as the Kitsap County’s financial statements. The County uses the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The County has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
Program income is receipted using the deductive method. The County requires the grantee to use the income as an offset against expenditures before requesting additional grant funding. Program income is listed separately for the CDBG and HOME grant programs on Schedule 16.
Title: Note 5 – Program Costs
Accounting Policies: This Schedule is prepared on the same basis of accounting as the Kitsap County’s financial statements. The County uses the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The County has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
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, as applicable, either the cost principles in the OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments, or 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 6 – Award Identification Number Unavailable (N/A)
Accounting Policies: This Schedule is prepared on the same basis of accounting as the Kitsap County’s financial statements. The County uses the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The County has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The grantor did not provide an award identification number for this grant.
Title: Note 7 – FEMA Award - ALN 97.036 Disaster Grants – Public Assistance (Presidentially
Declared Disasters)
Accounting Policies: This Schedule is prepared on the same basis of accounting as the Kitsap County’s financial statements. The County uses the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The County has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
After a presidentially declared disaster, the Federal Emergency Management Agency (FEMA), Department of Homeland Security (DHS), awards grants to assist State, Tribal, Territorial and Local Governments to respond and recover from disasters.
In 2023, FEMA approved $4,594,890 eligible expenditures that were incurred by Kitsap County because of the COVID-19 Public Health Emergency, a presidentially declared disaster. The costs were for Emergency Protective Measures related to the public health emergency.
The County incurred expenditures in prior fiscal years ($2,144,244 in 2021 and $2,450,646 in 2022) and these costs have been included in the 2023 Schedule of Expenditures of Federal Awards.