Audit 321206

Title: Note 1. Basis of Presentation Accounting Policies: The accompanying schedule of expenditures of federal awards is presented using the accrual basis of accounting, which is described in Note 1 to the County’s basic financial statements. Expenditures reported on the Schedule 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The Schedule includes federally funded projects received directly from federal agencies and the federal fund amounts of pass-through awards received by the County through the State of Missouri or other non-federal entities. De Minimis Rate Used: N Rate Explanation: The County did not elect to use the 10% de minimis Indirect Cost Rate allowed under Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Jackson County, Missouri (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 Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. This Schedule includes only those awards received by the primary government.

Title: Note 2. Summary of Significant Accounting Policies Accounting Policies: The accompanying schedule of expenditures of federal awards is presented using the accrual basis of accounting, which is described in Note 1 to the County’s basic financial statements. Expenditures reported on the Schedule 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The Schedule includes federally funded projects received directly from federal agencies and the federal fund amounts of pass-through awards received by the County through the State of Missouri or other non-federal entities. De Minimis Rate Used: N Rate Explanation: The County did not elect to use the 10% de minimis Indirect Cost Rate allowed under Uniform Guidance. The accompanying schedule of expenditures of federal awards is presented using the accrual basis of accounting, which is described in Note 1 to the County’s basic financial statements. Expenditures reported on the Schedule 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The Schedule includes federally funded projects received directly from federal agencies and the federal fund amounts of pass-through awards received by the County through the State of Missouri or other non-federal entities.

Title: Note 3. Indirect Cost Rate Accounting Policies: The accompanying schedule of expenditures of federal awards is presented using the accrual basis of accounting, which is described in Note 1 to the County’s basic financial statements. Expenditures reported on the Schedule 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The Schedule includes federally funded projects received directly from federal agencies and the federal fund amounts of pass-through awards received by the County through the State of Missouri or other non-federal entities. De Minimis Rate Used: N Rate Explanation: The County did not elect to use the 10% de minimis Indirect Cost Rate allowed under Uniform Guidance. The County did not elect to use the 10% de minimis Indirect Cost Rate allowed under Uniform Guidance.