Notes to SEFA
Title: Note 3
Accounting Policies: Note 1 - Basis of Accounting
This Schedule is prepared on the same basis of accounting as the Jefferson County financial statements. Jefferson County uses a cash basis of accounting other than accounting principles generally accepted in the United States of America.
The amounts shown as current year expenditures represent only the federal grant portion of the program costs. Entire program costs, including the Jefferson County 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.
De Minimis Rate Used: N
Rate Explanation: Note 2 - Federal Indirect Cost Rate(s) - Jefferson County has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
Immunization Cooperative Agreement COVID-19 Vaccine; ALN # 93.268 includes expenditures of $9,846.42 that were not reported in 2022.This was resolved in 2023.
Title: Note 4
Accounting Policies: Note 1 - Basis of Accounting
This Schedule is prepared on the same basis of accounting as the Jefferson County financial statements. Jefferson County uses a cash basis of accounting other than accounting principles generally accepted in the United States of America.
The amounts shown as current year expenditures represent only the federal grant portion of the program costs. Entire program costs, including the Jefferson County 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.
De Minimis Rate Used: N
Rate Explanation: Note 2 - Federal Indirect Cost Rate(s) - Jefferson County has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
Prevention Coordination, ALN 93.243: The grant expenditures for 2022 were over reported $8,322.32. The grant expenditures for 2023 have been decreased by this amount to $23,027.68 to report the total expenditures for the grant ending 6/30/2023.