Notes to SEFA
Accounting Policies: The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activityof the Santa Clara County Office of Education (the County Office) under programs of the federal government forthe year ended June 30, 2022. The information is presented in accordance with the requirements of Title 2 U.S.Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and AuditRequirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion ofthe operations of the County Office, it is not intended to and does not present the financial position, changes innet assets (or net position or fund balance) of County Office.Expenditures reported in the schedule are reported on the modified accrual and accrual basis of accounting,except for subrecipient expenditures, which are recorded on the cash basis. When applicable, such expendituresare recognized following the cost principles contained in the Uniform Guidance, wherein certain types ofexpenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.