Notes to SEFA
Accounting Policies: This schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of Cook County, Georgia under programs of the federal government for the year ended September 30, 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 this Schedule presents only a selected portion of the operations of Cook County, Georgia, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Cook County, Georgia. Expenditures reported on the Schedule are presented on the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Cook County, Georgia has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.