Title: Note 2 – Program Costs
Accounting Policies: Note 1 – Basis of Accounting
The Schedule of Expenditures of Awards is prepared on the same basis of accounting as the County's financial statements. The accrual basis of accounting is used for all funds except the governmental funds, expendable trust funds and agency funds, which use the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Note 4 – Indirect Cost Rate
The County charges indirect costs to federal programs where allowed. Of the total federal awards expended this year, $1,143,806 was claimed as indirect cost recovery. The County charges an adjusted full cost rate, in compliance with federal guidance, unless the grantor limits indirect costs to the federal de minimis rate. The following is a table of this year’s indirect cost rates by department.
Fund Dept ID Rate
General 040 – DEM 35.18%
General 090 – Clerk 18.32%
General 250 – Prosecutor Criminal 21.81%
General 250 – Prosecutor Supp Enf 5.39%
General 290 – Sheriff 16.69%
General 310 – Superior Court 28.24%
County Road 400 – Roads 12.86%
The amounts shown as current expenditures represent only the federal portion program costs. Entire program costs, including the County's portion, may be more than shown.
Title: Note 3 – Revolving Loan - Program Income (HUD Grants) Fund 131
Accounting Policies: Note 1 – Basis of Accounting
The Schedule of Expenditures of Awards is prepared on the same basis of accounting as the County's financial statements. The accrual basis of accounting is used for all funds except the governmental funds, expendable trust funds and agency funds, which use the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Note 4 – Indirect Cost Rate
The County charges indirect costs to federal programs where allowed. Of the total federal awards expended this year, $1,143,806 was claimed as indirect cost recovery. The County charges an adjusted full cost rate, in compliance with federal guidance, unless the grantor limits indirect costs to the federal de minimis rate. The following is a table of this year’s indirect cost rates by department.
Fund Dept ID Rate
General 040 – DEM 35.18%
General 090 – Clerk 18.32%
General 250 – Prosecutor Criminal 21.81%
General 250 – Prosecutor Supp Enf 5.39%
General 290 – Sheriff 16.69%
General 310 – Superior Court 28.24%
County Road 400 – Roads 12.86%
Spokane County Community Services, Housing and Community Development receives HUD Home Investment Partnership federal grants. These grant funds are used to create a revolving loan program for low-income housing renovation. In addition to HUD Home Investment Partnership grants, Spokane County receives HUD CDBG federal funds which are then used by the County as both grants and loans to low-income homeowners. Under these federal programs, repayments to the County are considered program revenues (income) and loans of such funds to eligible recipients are considered expenditures. The amount of loan funds disbursed to program participants for the year was $201,597 and is presented in this schedule. The amount of principal and interest received in loan repayments for this year was $354,494.
Title: Note 5 – Amounts Awarded to Sub-recipients
Accounting Policies: Note 1 – Basis of Accounting
The Schedule of Expenditures of Awards is prepared on the same basis of accounting as the County's financial statements. The accrual basis of accounting is used for all funds except the governmental funds, expendable trust funds and agency funds, which use the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Note 4 – Indirect Cost Rate
The County charges indirect costs to federal programs where allowed. Of the total federal awards expended this year, $1,143,806 was claimed as indirect cost recovery. The County charges an adjusted full cost rate, in compliance with federal guidance, unless the grantor limits indirect costs to the federal de minimis rate. The following is a table of this year’s indirect cost rates by department.
Fund Dept ID Rate
General 040 – DEM 35.18%
General 090 – Clerk 18.32%
General 250 – Prosecutor Criminal 21.81%
General 250 – Prosecutor Supp Enf 5.39%
General 290 – Sheriff 16.69%
General 310 – Superior Court 28.24%
County Road 400 – Roads 12.86%
Included in the total amount expended for these programs is $18,070,583 that was passed through to a sub-recipient.
Title: Note 6 – FEMA Amounts reported from Previous Years
Accounting Policies: Note 1 – Basis of Accounting
The Schedule of Expenditures of Awards is prepared on the same basis of accounting as the County's financial statements. The accrual basis of accounting is used for all funds except the governmental funds, expendable trust funds and agency funds, which use the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Note 4 – Indirect Cost Rate
The County charges indirect costs to federal programs where allowed. Of the total federal awards expended this year, $1,143,806 was claimed as indirect cost recovery. The County charges an adjusted full cost rate, in compliance with federal guidance, unless the grantor limits indirect costs to the federal de minimis rate. The following is a table of this year’s indirect cost rates by department.
Fund Dept ID Rate
General 040 – DEM 35.18%
General 090 – Clerk 18.32%
General 250 – Prosecutor Criminal 21.81%
General 250 – Prosecutor Supp Enf 5.39%
General 290 – Sheriff 16.69%
General 310 – Superior Court 28.24%
County Road 400 – Roads 12.86%
Included in this amount is $47,815 of expenditures from a prior year that has been recorded on this schedule according to 4.14.5.120 of the BARS GAAP Manual.