Notes to SEFA
Title: Reporting Entity
Accounting Policies: Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures 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.
De Minimis Rate Used: N
Rate Explanation: Douglas County has elected to not use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
The Schedule of Expenditures of Federal Awards presents the activities of federal award programs expended by Douglas County. The County’s reporting entity is defined in Note 1 to the financial statements. The Housing and Redevelopment Authority of Douglas County and Pope/Douglas Solid Waste Management, discretely presented component units, expended $1,581,982 and $0, respectively, in federal awards not included in this schedule because they had separate single audits in accordance with Uniform Guidance, as applicable. The schedule does not include the federal expenditures of the Alomere Health enterprise fund which issues standalone financial statements.
Title: Basis of Presentation
Accounting Policies: Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures 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.
De Minimis Rate Used: N
Rate Explanation: Douglas County has elected to not use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Douglas 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 Douglas County, it is not intended to and does not present the financial position, changes in net position, or cash flows of Douglas County.
Title: Reconciliation to Schedule of Intergovernmental Revenue
Accounting Policies: Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures 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.
De Minimis Rate Used: N
Rate Explanation: Douglas County has elected to not use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
Total federal revenue per Schedule of Intergovernmental Revenue: $4,940,049
Grants received more than 60 days after year-end unavailable in 2023:
Promoting Safe and Stable Families: $1,050
Temporary Assistance for Needy Families: $44,059
Stephanie Tubbs Jones Child Welfare Services Program: $1,045
Highway Planning and Construction: $866,500
Grants unavailable in 2022, recognized as revenue in 2023:
Promoting Safe and Stable Families: $(1,520)
Stephanie Tubbs Jones Child Welfare Services Program: $(2,710)
Foster Care Title IV-E: $(1,823)
Total Federal Awards per Schedule of Expenditures of Federal Awards: $5,846,650