Title: Basis of Presentation
Accounting Policies: Expenditures reported in the Schedule are reported on the modified accrual basis of
accounting, except for subrecipient expenditures, which are recorded on the cash basis and
certain U.S. Department of Health and Human Resources programs that are reported on a
cash basis in accordance with guidance provided by the California Health and Human
Services Agency. When applicable, such expenditures are recognized following the cost
principles contained in the Uniform Guidance, wherein certain types of expenditures are not
allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: e County has not elected to use the 10% de minimis indirect cost rate allowed under the
Uniform Guidance.
The accompanying schedule of expenditures of federal awards (the Schedule) includes the
federal award activity of the County of San Joaquin, California (the County) under programs
of the federal government for the year ended June 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 position, or cash flows of the County. Negative
amounts, if any, shown on the Schedule represent adjustments or credits made in the
normal course of business to amounts reported as expenditures in the prior years.
Title: Summary of Significant Accounting Policies
Accounting Policies: Expenditures reported in the Schedule are reported on the modified accrual basis of
accounting, except for subrecipient expenditures, which are recorded on the cash basis and
certain U.S. Department of Health and Human Resources programs that are reported on a
cash basis in accordance with guidance provided by the California Health and Human
Services Agency. When applicable, such expenditures are recognized following the cost
principles contained in the Uniform Guidance, wherein certain types of expenditures are not
allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: e County has not elected to use the 10% de minimis indirect cost rate allowed under the
Uniform Guidance.
Expenditures reported in the Schedule are reported on the modified accrual basis of
accounting, except for subrecipient expenditures, which are recorded on the cash basis and
certain U.S. Department of Health and Human Resources programs that are reported on a
cash basis in accordance with guidance provided by the California Health and Human
Services Agency. When applicable, such expenditures are recognized following the cost
principles contained in the Uniform Guidance, wherein certain types of expenditures are not
allowable or are limited as to reimbursement.
Title: INDIRECT COST RATE
Accounting Policies: Expenditures reported in the Schedule are reported on the modified accrual basis of
accounting, except for subrecipient expenditures, which are recorded on the cash basis and
certain U.S. Department of Health and Human Resources programs that are reported on a
cash basis in accordance with guidance provided by the California Health and Human
Services Agency. When applicable, such expenditures are recognized following the cost
principles contained in the Uniform Guidance, wherein certain types of expenditures are not
allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: e County has not elected to use the 10% de minimis indirect cost rate allowed under the
Uniform Guidance.
The County has not elected to use the 10% de minimis indirect cost rate allowed under the
Uniform Guidance.
Title: PASS-THROUGH ENTITIES’ IDENTIFYING NUMBER
Accounting Policies: Expenditures reported in the Schedule are reported on the modified accrual basis of
accounting, except for subrecipient expenditures, which are recorded on the cash basis and
certain U.S. Department of Health and Human Resources programs that are reported on a
cash basis in accordance with guidance provided by the California Health and Human
Services Agency. When applicable, such expenditures are recognized following the cost
principles contained in the Uniform Guidance, wherein certain types of expenditures are not
allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: e County has not elected to use the 10% de minimis indirect cost rate allowed under the
Uniform Guidance.
When federal awards were received from a pass-through entity, the Schedule shows, if
available, the identifying number assigned by the pass-through entity. When no identifying
number is shown, the County has determined that no identifying number is assigned for the
program, or the County was unable to obtain an identifying number from the pass-through
entity.
Title: AGING CLUSTER
Accounting Policies: Expenditures reported in the Schedule are reported on the modified accrual basis of
accounting, except for subrecipient expenditures, which are recorded on the cash basis and
certain U.S. Department of Health and Human Resources programs that are reported on a
cash basis in accordance with guidance provided by the California Health and Human
Services Agency. When applicable, such expenditures are recognized following the cost
principles contained in the Uniform Guidance, wherein certain types of expenditures are not
allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: e County has not elected to use the 10% de minimis indirect cost rate allowed under the
Uniform Guidance.
The California Department of Aging considers other closely related pass-through programs
by the state to be included with the Aging Cluster, in accordance with 2 CFR 200.12.
Title: MEDICAID CLUSTER
Accounting Policies: Expenditures reported in the Schedule are reported on the modified accrual basis of
accounting, except for subrecipient expenditures, which are recorded on the cash basis and
certain U.S. Department of Health and Human Resources programs that are reported on a
cash basis in accordance with guidance provided by the California Health and Human
Services Agency. When applicable, such expenditures are recognized following the cost
principles contained in the Uniform Guidance, wherein certain types of expenditures are not
allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: e County has not elected to use the 10% de minimis indirect cost rate allowed under the
Uniform Guidance.
Except for Medi-Cal administrative expenditures, Medicaid (Medi-Cal) and Medicare
program expenditures are excluded from the schedule of expenditures of federal awards.
These expenditures represent fees for services; therefore, neither is considered a federal
award program of the County for purposes of the schedule of expenditures of federal
awards or in determining major programs. The County assists the state of California (the
State) in determining eligibility and provides Medi-Cal and Medicare services through
County-owned health facilities, Medi-Cal administrative expenditures are included in the
schedule of expenditures of federal awards as they do not represent fees for services.
Title: OUTSTANDING LOANS WITH FEDERAL FUNDS
Accounting Policies: Expenditures reported in the Schedule are reported on the modified accrual basis of
accounting, except for subrecipient expenditures, which are recorded on the cash basis and
certain U.S. Department of Health and Human Resources programs that are reported on a
cash basis in accordance with guidance provided by the California Health and Human
Services Agency. When applicable, such expenditures are recognized following the cost
principles contained in the Uniform Guidance, wherein certain types of expenditures are not
allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: e County has not elected to use the 10% de minimis indirect cost rate allowed under the
Uniform Guidance.
Outstanding federally-funded program loans, without continuing compliance requirements,
carried balances as of June 30, 2023 as follows:
Federal
Assistance Loans
Listing Outstanding
Number Program Title June 30, 2023
14.218 Community Development Block Grants $ 16,272,102
14.231 HOME Investment Partnership Program 18,662,752