Notes to SEFA
Title: BASIS OF PRESENTATION
Accounting Policies: Expenditures reported in the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The County has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance Section 414.
De Minimis Rate Used: N
Rate Explanation: The County has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance Section 414.
The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal award activity of the County under programs of the federal government for the year ended December 31, 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 financial position or cash flows of the County.
Title: FEDERAL FUNDING FOR COVID-19
Accounting Policies: Expenditures reported in the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The County has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance Section 414.
De Minimis Rate Used: N
Rate Explanation: The County has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance Section 414.
Since the start of the COVID-19 pandemic, the County was awarded over $408.2 million in federal assistance in response to the impact of COVID-19 to cover expenses during the public health emergency, including $193.1 million in American Rescue Plan (ARP) Act funding distributed between 2021 and 2022. The Federal funding provided COVID-19 response and recovery, mitigation and prevention, providing food, healthcare and mental health support, housing and shelters, ongoing communication and outreach, rental assistance, supporting small businesses, funding for first responders and funding for County revenue lost due to the pandemic.
Title: NONCASH ASSISTANCE
Accounting Policies: Expenditures reported in the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The County has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance Section 414.
De Minimis Rate Used: N
Rate Explanation: The County has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance Section 414.
The County received the following noncash assistance during the year ended December 31, 2023:
1. Urban Area Security Initiative ALN 97.067 $752,804