Notes to SEFA
Title: Note 2 - Program Costs
Accounting Policies: Note 1 – Basis of Accounting
This Schedule is prepared on the same basis of accounting as the County’s financial statements. The County reports on the cash basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Note 3 – Indirect Cost Rate
The County has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The amount expended includes $5,110 claimed as an indirect cost recovery using an approved indirect cost rate of 16.43 percent.
The amounts shown as current year expenditures represent only the federal grant portion of the program costs. Entire program costs, including the County’s 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.
Title: Note 4 - Program Income
Accounting Policies: Note 1 – Basis of Accounting
This Schedule is prepared on the same basis of accounting as the County’s financial statements. The County reports on the cash basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Note 3 – Indirect Cost Rate
The County has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The amount expended includes $5,110 claimed as an indirect cost recovery using an approved indirect cost rate of 16.43 percent.
The Seniors Special Programs for the Aging, Title III, Part C Nutrition Services and Part B, Transportation programs under respective CFDA numbers of 93.045 and 93.044 earned and utilized $44,136 and $24,514 amount of program income in 2023.
Title: Note 5 - Advance
Accounting Policies: Note 1 – Basis of Accounting
This Schedule is prepared on the same basis of accounting as the County’s financial statements. The County reports on the cash basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Note 3 – Indirect Cost Rate
The County has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The amount expended includes $5,110 claimed as an indirect cost recovery using an approved indirect cost rate of 16.43 percent.
The County received $345,963 in 2023 under the assistance listing 21.027 – American Rescue Plan Act. The 2023 receipts and remaining $2,177,897 from 2022 and $218,398 of 2021 receipts will be spent in future years in accordance with the Coronavirus State and Local Fiscal Recovery Funds Final Rule of the US Department of the Treasury.