Title: Note 1. Basis of Presentation:
Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of Yuma County 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 or used in the preparation of the general purpose financial statements.
De Minimis Rate Used: N
Rate Explanation: The County does not use the 10% de minimis cost rate allowed in §200.414, Indirect (F&A) Costs, of the Uniform Guidance. Instead, the County
prepares an annual cost allocation plan to allocate indirect costs.
The Schedule of Expenditures of Federal Awards includes the federal grant activity of Yuma County 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 the Audit Requirement for Federal Awards ("Uniform Guidance"). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in, or used in the preparation of the financial statements.
Title: Note 2. Determining the Amount of Non-cash Awards Expended:
Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of Yuma County 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 or used in the preparation of the general purpose financial statements.
De Minimis Rate Used: N
Rate Explanation: The County does not use the 10% de minimis cost rate allowed in §200.414, Indirect (F&A) Costs, of the Uniform Guidance. Instead, the County
prepares an annual cost allocation plan to allocate indirect costs.
Fair market value of assistance at the time of disbursement to the recipient, or the assessed value provided by the state or federal agency.
Title: Note 3. Indirect Facilities and Administration costs:
Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of Yuma County 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 or used in the preparation of the general purpose financial statements.
De Minimis Rate Used: N
Rate Explanation: The County does not use the 10% de minimis cost rate allowed in §200.414, Indirect (F&A) Costs, of the Uniform Guidance. Instead, the County
prepares an annual cost allocation plan to allocate indirect costs.
The County does not use the 10% de minimis cost rate allowed in §200.414, Indirect (F&A) Costs, of the Uniform Guidance. Instead, the County prepares an annual cost allocation plan to allocate indirect costs.