Title: Note A - Basis of Presentation
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accral basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-87, Cost Principles for Audits of State, Local, and Indian Tribal Governments, or the cost principals contained in the Uniform Guidance wherein certain types of expenditures are not allowed or are limited as reimbursement. When applicable, negative amount shown on the Schedule represent adjustments or credits made in the normal course of business as expenditures in prior years.
De Minimis Rate Used: Y
Rate Explanation: The County had five grants with allowable indirect costs claimed under the Uniform Guidance provisions. The County had one grant that used the 10-percent de minimis indirect cost rate, two grants that used an 8% rate, one grant that used a 7% rate, and one grant that used a 5% rate; which were all allowed with prior budgetary approval.
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award
Title: Note A - Basis of Presentation
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accral basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-87, Cost Principles for Audits of State, Local, and Indian Tribal Governments, or the cost principals contained in the Uniform Guidance wherein certain types of expenditures are not allowed or are limited as reimbursement. When applicable, negative amount shown on the Schedule represent adjustments or credits made in the normal course of business as expenditures in prior years.
De Minimis Rate Used: Y
Rate Explanation: The County had five grants with allowable indirect costs claimed under the Uniform Guidance provisions. The County had one grant that used the 10-percent de minimis indirect cost rate, two grants that used an 8% rate, one grant that used a 7% rate, and one grant that used a 5% rate; which were all allowed with prior budgetary approval.
activity of Lyon County under programs of the federal government for the year ending June 30, 2024.
Title: Note A - Basis of Presentation
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accral basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-87, Cost Principles for Audits of State, Local, and Indian Tribal Governments, or the cost principals contained in the Uniform Guidance wherein certain types of expenditures are not allowed or are limited as reimbursement. When applicable, negative amount shown on the Schedule represent adjustments or credits made in the normal course of business as expenditures in prior years.
De Minimis Rate Used: Y
Rate Explanation: The County had five grants with allowable indirect costs claimed under the Uniform Guidance provisions. The County had one grant that used the 10-percent de minimis indirect cost rate, two grants that used an 8% rate, one grant that used a 7% rate, and one grant that used a 5% rate; which were all allowed with prior budgetary approval.
The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of
Title: Note A - Basis of Presentation
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accral basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-87, Cost Principles for Audits of State, Local, and Indian Tribal Governments, or the cost principals contained in the Uniform Guidance wherein certain types of expenditures are not allowed or are limited as reimbursement. When applicable, negative amount shown on the Schedule represent adjustments or credits made in the normal course of business as expenditures in prior years.
De Minimis Rate Used: Y
Rate Explanation: The County had five grants with allowable indirect costs claimed under the Uniform Guidance provisions. The County had one grant that used the 10-percent de minimis indirect cost rate, two grants that used an 8% rate, one grant that used a 7% rate, and one grant that used a 5% rate; which were all allowed with prior budgetary approval.
Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit
Title: Note A - Basis of Presentation
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accral basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-87, Cost Principles for Audits of State, Local, and Indian Tribal Governments, or the cost principals contained in the Uniform Guidance wherein certain types of expenditures are not allowed or are limited as reimbursement. When applicable, negative amount shown on the Schedule represent adjustments or credits made in the normal course of business as expenditures in prior years.
De Minimis Rate Used: Y
Rate Explanation: The County had five grants with allowable indirect costs claimed under the Uniform Guidance provisions. The County had one grant that used the 10-percent de minimis indirect cost rate, two grants that used an 8% rate, one grant that used a 7% rate, and one grant that used a 5% rate; which were all allowed with prior budgetary approval.
Requirements for Federal Awards (Uniform Guidance). Because the Schedule present only a selected
Title: Note A - Basis of Presentation
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accral basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-87, Cost Principles for Audits of State, Local, and Indian Tribal Governments, or the cost principals contained in the Uniform Guidance wherein certain types of expenditures are not allowed or are limited as reimbursement. When applicable, negative amount shown on the Schedule represent adjustments or credits made in the normal course of business as expenditures in prior years.
De Minimis Rate Used: Y
Rate Explanation: The County had five grants with allowable indirect costs claimed under the Uniform Guidance provisions. The County had one grant that used the 10-percent de minimis indirect cost rate, two grants that used an 8% rate, one grant that used a 7% rate, and one grant that used a 5% rate; which were all allowed with prior budgetary approval.
portion of the operations of Lyon County, it is not intended to and does not present the financial position,
Title: Note A - Basis of Presentation
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accral basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-87, Cost Principles for Audits of State, Local, and Indian Tribal Governments, or the cost principals contained in the Uniform Guidance wherein certain types of expenditures are not allowed or are limited as reimbursement. When applicable, negative amount shown on the Schedule represent adjustments or credits made in the normal course of business as expenditures in prior years.
De Minimis Rate Used: Y
Rate Explanation: The County had five grants with allowable indirect costs claimed under the Uniform Guidance provisions. The County had one grant that used the 10-percent de minimis indirect cost rate, two grants that used an 8% rate, one grant that used a 7% rate, and one grant that used a 5% rate; which were all allowed with prior budgetary approval.
changes in net position, or cash flows of Lyon County.
Title: Note B - Summary of Significant Accounting Policies
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accral basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-87, Cost Principles for Audits of State, Local, and Indian Tribal Governments, or the cost principals contained in the Uniform Guidance wherein certain types of expenditures are not allowed or are limited as reimbursement. When applicable, negative amount shown on the Schedule represent adjustments or credits made in the normal course of business as expenditures in prior years.
De Minimis Rate Used: Y
Rate Explanation: The County had five grants with allowable indirect costs claimed under the Uniform Guidance provisions. The County had one grant that used the 10-percent de minimis indirect cost rate, two grants that used an 8% rate, one grant that used a 7% rate, and one grant that used a 5% rate; which were all allowed with prior budgetary approval.
Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such
Title: Note B - Summary of Significant Accounting Policies
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accral basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-87, Cost Principles for Audits of State, Local, and Indian Tribal Governments, or the cost principals contained in the Uniform Guidance wherein certain types of expenditures are not allowed or are limited as reimbursement. When applicable, negative amount shown on the Schedule represent adjustments or credits made in the normal course of business as expenditures in prior years.
De Minimis Rate Used: Y
Rate Explanation: The County had five grants with allowable indirect costs claimed under the Uniform Guidance provisions. The County had one grant that used the 10-percent de minimis indirect cost rate, two grants that used an 8% rate, one grant that used a 7% rate, and one grant that used a 5% rate; which were all allowed with prior budgetary approval.
expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-87,
Title: Note B - Summary of Significant Accounting Policies
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accral basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-87, Cost Principles for Audits of State, Local, and Indian Tribal Governments, or the cost principals contained in the Uniform Guidance wherein certain types of expenditures are not allowed or are limited as reimbursement. When applicable, negative amount shown on the Schedule represent adjustments or credits made in the normal course of business as expenditures in prior years.
De Minimis Rate Used: Y
Rate Explanation: The County had five grants with allowable indirect costs claimed under the Uniform Guidance provisions. The County had one grant that used the 10-percent de minimis indirect cost rate, two grants that used an 8% rate, one grant that used a 7% rate, and one grant that used a 5% rate; which were all allowed with prior budgetary approval.
Cost Principles for Audits of State, Local, and Indian Tribal Governments, or the cost principles contained
Title: Note B - Summary of Significant Accounting Policies
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accral basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-87, Cost Principles for Audits of State, Local, and Indian Tribal Governments, or the cost principals contained in the Uniform Guidance wherein certain types of expenditures are not allowed or are limited as reimbursement. When applicable, negative amount shown on the Schedule represent adjustments or credits made in the normal course of business as expenditures in prior years.
De Minimis Rate Used: Y
Rate Explanation: The County had five grants with allowable indirect costs claimed under the Uniform Guidance provisions. The County had one grant that used the 10-percent de minimis indirect cost rate, two grants that used an 8% rate, one grant that used a 7% rate, and one grant that used a 5% rate; which were all allowed with prior budgetary approval.
in the Uniform Guidance wherein certain types of expenditures are not allowed or are limited as
Title: Note B - Summary of Significant Accounting Policies
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accral basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-87, Cost Principles for Audits of State, Local, and Indian Tribal Governments, or the cost principals contained in the Uniform Guidance wherein certain types of expenditures are not allowed or are limited as reimbursement. When applicable, negative amount shown on the Schedule represent adjustments or credits made in the normal course of business as expenditures in prior years.
De Minimis Rate Used: Y
Rate Explanation: The County had five grants with allowable indirect costs claimed under the Uniform Guidance provisions. The County had one grant that used the 10-percent de minimis indirect cost rate, two grants that used an 8% rate, one grant that used a 7% rate, and one grant that used a 5% rate; which were all allowed with prior budgetary approval.
reimbursement. When applicable, negative amount shown on the Schedule represent adjustments or
Title: Note B - Summary of Significant Accounting Policies
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accral basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-87, Cost Principles for Audits of State, Local, and Indian Tribal Governments, or the cost principals contained in the Uniform Guidance wherein certain types of expenditures are not allowed or are limited as reimbursement. When applicable, negative amount shown on the Schedule represent adjustments or credits made in the normal course of business as expenditures in prior years.
De Minimis Rate Used: Y
Rate Explanation: The County had five grants with allowable indirect costs claimed under the Uniform Guidance provisions. The County had one grant that used the 10-percent de minimis indirect cost rate, two grants that used an 8% rate, one grant that used a 7% rate, and one grant that used a 5% rate; which were all allowed with prior budgetary approval.
credits made in the normal course of business as expenditures in prior years.
Title: Note B - Summary of Significant Accounting Policies
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accral basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-87, Cost Principles for Audits of State, Local, and Indian Tribal Governments, or the cost principals contained in the Uniform Guidance wherein certain types of expenditures are not allowed or are limited as reimbursement. When applicable, negative amount shown on the Schedule represent adjustments or credits made in the normal course of business as expenditures in prior years.
De Minimis Rate Used: Y
Rate Explanation: The County had five grants with allowable indirect costs claimed under the Uniform Guidance provisions. The County had one grant that used the 10-percent de minimis indirect cost rate, two grants that used an 8% rate, one grant that used a 7% rate, and one grant that used a 5% rate; which were all allowed with prior budgetary approval.
Indirect Costs
Title: Note B - Summary of Significant Accounting Policies
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accral basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-87, Cost Principles for Audits of State, Local, and Indian Tribal Governments, or the cost principals contained in the Uniform Guidance wherein certain types of expenditures are not allowed or are limited as reimbursement. When applicable, negative amount shown on the Schedule represent adjustments or credits made in the normal course of business as expenditures in prior years.
De Minimis Rate Used: Y
Rate Explanation: The County had five grants with allowable indirect costs claimed under the Uniform Guidance provisions. The County had one grant that used the 10-percent de minimis indirect cost rate, two grants that used an 8% rate, one grant that used a 7% rate, and one grant that used a 5% rate; which were all allowed with prior budgetary approval.
The County had five grants with allowable indirect costs claimed under the Uniform Guidance provisions.
Title: Note B - Summary of Significant Accounting Policies
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accral basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-87, Cost Principles for Audits of State, Local, and Indian Tribal Governments, or the cost principals contained in the Uniform Guidance wherein certain types of expenditures are not allowed or are limited as reimbursement. When applicable, negative amount shown on the Schedule represent adjustments or credits made in the normal course of business as expenditures in prior years.
De Minimis Rate Used: Y
Rate Explanation: The County had five grants with allowable indirect costs claimed under the Uniform Guidance provisions. The County had one grant that used the 10-percent de minimis indirect cost rate, two grants that used an 8% rate, one grant that used a 7% rate, and one grant that used a 5% rate; which were all allowed with prior budgetary approval.
The County had one grant that used the 10-percent de minimis indirect cost rate, two grants that used an
Title: Note B - Summary of Significant Accounting Policies
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accral basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-87, Cost Principles for Audits of State, Local, and Indian Tribal Governments, or the cost principals contained in the Uniform Guidance wherein certain types of expenditures are not allowed or are limited as reimbursement. When applicable, negative amount shown on the Schedule represent adjustments or credits made in the normal course of business as expenditures in prior years.
De Minimis Rate Used: Y
Rate Explanation: The County had five grants with allowable indirect costs claimed under the Uniform Guidance provisions. The County had one grant that used the 10-percent de minimis indirect cost rate, two grants that used an 8% rate, one grant that used a 7% rate, and one grant that used a 5% rate; which were all allowed with prior budgetary approval.
8% rate, one grant that used a 7% rate, and one grant that used a 5% rate; which were all allowed with
Title: Note B - Summary of Significant Accounting Policies
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accral basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-87, Cost Principles for Audits of State, Local, and Indian Tribal Governments, or the cost principals contained in the Uniform Guidance wherein certain types of expenditures are not allowed or are limited as reimbursement. When applicable, negative amount shown on the Schedule represent adjustments or credits made in the normal course of business as expenditures in prior years.
De Minimis Rate Used: Y
Rate Explanation: The County had five grants with allowable indirect costs claimed under the Uniform Guidance provisions. The County had one grant that used the 10-percent de minimis indirect cost rate, two grants that used an 8% rate, one grant that used a 7% rate, and one grant that used a 5% rate; which were all allowed with prior budgetary approval.
prior budgetary approval.
Title: Note C - Commodity Food Distributions Received
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accral basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-87, Cost Principles for Audits of State, Local, and Indian Tribal Governments, or the cost principals contained in the Uniform Guidance wherein certain types of expenditures are not allowed or are limited as reimbursement. When applicable, negative amount shown on the Schedule represent adjustments or credits made in the normal course of business as expenditures in prior years.
De Minimis Rate Used: Y
Rate Explanation: The County had five grants with allowable indirect costs claimed under the Uniform Guidance provisions. The County had one grant that used the 10-percent de minimis indirect cost rate, two grants that used an 8% rate, one grant that used a 7% rate, and one grant that used a 5% rate; which were all allowed with prior budgetary approval.
The County reports commodities consumed on the Schedule at the fair value of the commodities received.
Title: Note D - Subrecipients
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accral basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-87, Cost Principles for Audits of State, Local, and Indian Tribal Governments, or the cost principals contained in the Uniform Guidance wherein certain types of expenditures are not allowed or are limited as reimbursement. When applicable, negative amount shown on the Schedule represent adjustments or credits made in the normal course of business as expenditures in prior years.
De Minimis Rate Used: Y
Rate Explanation: The County had five grants with allowable indirect costs claimed under the Uniform Guidance provisions. The County had one grant that used the 10-percent de minimis indirect cost rate, two grants that used an 8% rate, one grant that used a 7% rate, and one grant that used a 5% rate; which were all allowed with prior budgetary approval.
Lyon County passed $629,421 in federal awards received to several other governments and one nonprofit
Title: Note D - Subrecipients
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accral basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-87, Cost Principles for Audits of State, Local, and Indian Tribal Governments, or the cost principals contained in the Uniform Guidance wherein certain types of expenditures are not allowed or are limited as reimbursement. When applicable, negative amount shown on the Schedule represent adjustments or credits made in the normal course of business as expenditures in prior years.
De Minimis Rate Used: Y
Rate Explanation: The County had five grants with allowable indirect costs claimed under the Uniform Guidance provisions. The County had one grant that used the 10-percent de minimis indirect cost rate, two grants that used an 8% rate, one grant that used a 7% rate, and one grant that used a 5% rate; which were all allowed with prior budgetary approval.
organization.
Title: Note E - Matching Requirements
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accral basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-87, Cost Principles for Audits of State, Local, and Indian Tribal Governments, or the cost principals contained in the Uniform Guidance wherein certain types of expenditures are not allowed or are limited as reimbursement. When applicable, negative amount shown on the Schedule represent adjustments or credits made in the normal course of business as expenditures in prior years.
De Minimis Rate Used: Y
Rate Explanation: The County had five grants with allowable indirect costs claimed under the Uniform Guidance provisions. The County had one grant that used the 10-percent de minimis indirect cost rate, two grants that used an 8% rate, one grant that used a 7% rate, and one grant that used a 5% rate; which were all allowed with prior budgetary approval.
Certain Federal programs require Lyon County to contribute non-Federal funds (matching funds) to
Title: Note E - Matching Requirements
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accral basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-87, Cost Principles for Audits of State, Local, and Indian Tribal Governments, or the cost principals contained in the Uniform Guidance wherein certain types of expenditures are not allowed or are limited as reimbursement. When applicable, negative amount shown on the Schedule represent adjustments or credits made in the normal course of business as expenditures in prior years.
De Minimis Rate Used: Y
Rate Explanation: The County had five grants with allowable indirect costs claimed under the Uniform Guidance provisions. The County had one grant that used the 10-percent de minimis indirect cost rate, two grants that used an 8% rate, one grant that used a 7% rate, and one grant that used a 5% rate; which were all allowed with prior budgetary approval.
support the Federally Funded programs. Lyon County has met its matching requirements. The Schedule
Title: Note E - Matching Requirements
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accral basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-87, Cost Principles for Audits of State, Local, and Indian Tribal Governments, or the cost principals contained in the Uniform Guidance wherein certain types of expenditures are not allowed or are limited as reimbursement. When applicable, negative amount shown on the Schedule represent adjustments or credits made in the normal course of business as expenditures in prior years.
De Minimis Rate Used: Y
Rate Explanation: The County had five grants with allowable indirect costs claimed under the Uniform Guidance provisions. The County had one grant that used the 10-percent de minimis indirect cost rate, two grants that used an 8% rate, one grant that used a 7% rate, and one grant that used a 5% rate; which were all allowed with prior budgetary approval.
does not include the expenditure for non-Federal matching funds.
Title: Note F - Federally Funded Loan Programs
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accral basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-87, Cost Principles for Audits of State, Local, and Indian Tribal Governments, or the cost principals contained in the Uniform Guidance wherein certain types of expenditures are not allowed or are limited as reimbursement. When applicable, negative amount shown on the Schedule represent adjustments or credits made in the normal course of business as expenditures in prior years.
De Minimis Rate Used: Y
Rate Explanation: The County had five grants with allowable indirect costs claimed under the Uniform Guidance provisions. The County had one grant that used the 10-percent de minimis indirect cost rate, two grants that used an 8% rate, one grant that used a 7% rate, and one grant that used a 5% rate; which were all allowed with prior budgetary approval.
Lyon County authorized a general obligation/revenue bond through the Nevada Department of
Title: Note F - Federally Funded Loan Programs
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accral basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-87, Cost Principles for Audits of State, Local, and Indian Tribal Governments, or the cost principals contained in the Uniform Guidance wherein certain types of expenditures are not allowed or are limited as reimbursement. When applicable, negative amount shown on the Schedule represent adjustments or credits made in the normal course of business as expenditures in prior years.
De Minimis Rate Used: Y
Rate Explanation: The County had five grants with allowable indirect costs claimed under the Uniform Guidance provisions. The County had one grant that used the 10-percent de minimis indirect cost rate, two grants that used an 8% rate, one grant that used a 7% rate, and one grant that used a 5% rate; which were all allowed with prior budgetary approval.
Environmental Protection – State Revolving Fund on August 26, 2021 to pay for a portion of three
Title: Note F - Federally Funded Loan Programs
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accral basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-87, Cost Principles for Audits of State, Local, and Indian Tribal Governments, or the cost principals contained in the Uniform Guidance wherein certain types of expenditures are not allowed or are limited as reimbursement. When applicable, negative amount shown on the Schedule represent adjustments or credits made in the normal course of business as expenditures in prior years.
De Minimis Rate Used: Y
Rate Explanation: The County had five grants with allowable indirect costs claimed under the Uniform Guidance provisions. The County had one grant that used the 10-percent de minimis indirect cost rate, two grants that used an 8% rate, one grant that used a 7% rate, and one grant that used a 5% rate; which were all allowed with prior budgetary approval.
sewer projects. The bonds were in a drawn-down basis until the full amount of the $20,000,000
Title: Note F - Federally Funded Loan Programs
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accral basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-87, Cost Principles for Audits of State, Local, and Indian Tribal Governments, or the cost principals contained in the Uniform Guidance wherein certain types of expenditures are not allowed or are limited as reimbursement. When applicable, negative amount shown on the Schedule represent adjustments or credits made in the normal course of business as expenditures in prior years.
De Minimis Rate Used: Y
Rate Explanation: The County had five grants with allowable indirect costs claimed under the Uniform Guidance provisions. The County had one grant that used the 10-percent de minimis indirect cost rate, two grants that used an 8% rate, one grant that used a 7% rate, and one grant that used a 5% rate; which were all allowed with prior budgetary approval.
of the issue was expended on the sewer projects.