Notes to SEFA
Title: Basis of Presentation
Accounting Policies: 1. Expenditures reported on the Schedule are reported on the modified accrual basis of
accounting. Such expenditures are recognized following the cost principles contained in
Uniform Guidance, wherein certain types of expenditures are not allowable or are
limited as to reimbursement.
2. Pass-through entity identifying numbers are presented were available.
3. Benewah County, Idaho has elected not to use the 10 percent de minimis indirect costs
rate as allowed under Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: Benewah County, Idaho has elected not to use the 10 percent de minimis indirect costs
rate as allowed under Uniform Guidance.
The accompanying Schedule of Expenditures of Federal Awards includes the federal grant
activity of Benewah County, Idaho, 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 the Schedule presents only a selected portion of the operations of Benewah County,
Idaho, it is not intended to and does not present the financial position, changes in net position,
or cash flows of Benewah County, Idaho.
Title: Summary of Significant Accounting Policies
Accounting Policies: 1. Expenditures reported on the Schedule are reported on the modified accrual basis of
accounting. Such expenditures are recognized following the cost principles contained in
Uniform Guidance, wherein certain types of expenditures are not allowable or are
limited as to reimbursement.
2. Pass-through entity identifying numbers are presented were available.
3. Benewah County, Idaho has elected not to use the 10 percent de minimis indirect costs
rate as allowed under Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: Benewah County, Idaho has elected not to use the 10 percent de minimis indirect costs
rate as allowed under Uniform Guidance.
1. Expenditures reported on the Schedule are reported on the modified accrual basis of
accounting. Such expenditures are recognized following the cost principles contained in
Uniform Guidance, wherein certain types of expenditures are not allowable or are
limited as to reimbursement.
2. Pass-through entity identifying numbers are presented were available.
3. Benewah County, Idaho has elected not to use the 10 percent de minimis indirect costs
rate as allowed under Uniform Guidance.