Notes to SEFA
Title: Note 3—Reconciliation of the schedule of expenditures of federal awards to the statement of revenues, expenditures, and changes in fund balance - governmental fund
Accounting Policies: The schedule of expenditures of federal awards includes the federal grant activity of the County Attorney and is presented on the modified accrual basis of accounting. 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”). Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the financial statements. The amounts presented in this schedule only reflect the federal expenditures.
De Minimis Rate Used: N
Rate Explanation: The County Attorney does not use the 10% de minimis indirect rate allowed in the Uniform Guidance, Section 414, to allocate costs to federal grants.
The following schedule is a reconciliation of the total expenditures of federal awards as shown on the schedule of expenditures of federal awards to the revenue shown as child support reimbursements on the statement of revenues, expenditures, and changes in fund balance - governmental fund, which is included as part of the County Attorney's basic financial statements. See notes to SEFA for chart / table.