Title: Purpose of the schedule
Accounting Policies: Reporting entity. The reporting entity is fully described in Note I in the County's financial statements. The Schedule of Expenditures of Federal Awards includes all federal financial assistance programs administered by the County for the year ended June 30, 2024.
Basis of presentation. The information in the 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).
Federal financial assistance. Pursuant to Title 2 U.S. Code of Federal Regulations Part 200, Uniform
Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, federal financial
assistance is defined as assistance provided by a federal agency, either directly or indirectly, in the form of grants, contracts, cooperative agreements, loans, loan guarantees, property, interest subsidies, insurance or direct appropriations. Accordingly, nonmonetary federal assistance, including federal surplus property, is included in federal financial assistance and, therefore, is reported on the Schedule, if applicable. Federal financial assistance does not include direct federal cash assistance to individuals. Solicited contracts between the state and federal government for which the federal government procures tangible goods or services are not considered federal financial assistance.
Basis of accounting. The expenditures in the Schedule are recognized as incurred based on the accrual basis of accounting and the cost accounting principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements. Under these requirements, certain expenditures are not allowable or are limited to reimbursement. Jackson County has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Matching costs. The Schedule does not include non-federal matching expenditures.
De Minimis Rate Used: N
Rate Explanation: Jackson County has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The accompanying schedule of expenditures of federal awards (the Schedule) is a supplementary schedule to Jackson County, Oregon's (the County) Annual Comprehensive Financial Report and is presented for additional analysis. Because the Schedule presents only a selected portion of the activities of the County, it is not intended to and does not present either the financial position, changes in fund balances, or the current funds' revenues, expenditures, and other changes of the County.
Title: Reporting entitiy
Accounting Policies: Reporting entity. The reporting entity is fully described in Note I in the County's financial statements. The Schedule of Expenditures of Federal Awards includes all federal financial assistance programs administered by the County for the year ended June 30, 2024.
Basis of presentation. The information in the 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).
Federal financial assistance. Pursuant to Title 2 U.S. Code of Federal Regulations Part 200, Uniform
Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, federal financial
assistance is defined as assistance provided by a federal agency, either directly or indirectly, in the form of grants, contracts, cooperative agreements, loans, loan guarantees, property, interest subsidies, insurance or direct appropriations. Accordingly, nonmonetary federal assistance, including federal surplus property, is included in federal financial assistance and, therefore, is reported on the Schedule, if applicable. Federal financial assistance does not include direct federal cash assistance to individuals. Solicited contracts between the state and federal government for which the federal government procures tangible goods or services are not considered federal financial assistance.
Basis of accounting. The expenditures in the Schedule are recognized as incurred based on the accrual basis of accounting and the cost accounting principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements. Under these requirements, certain expenditures are not allowable or are limited to reimbursement. Jackson County has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Matching costs. The Schedule does not include non-federal matching expenditures.
De Minimis Rate Used: N
Rate Explanation: Jackson County has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The reporting entity is fully described in Note I to the County's financial statements. The Schedule of Expenditures of Federal Awards includes all federal financial assistance programs administered by the County for the year ended June 30, 2024.
Title: Basis of presentation
Accounting Policies: Reporting entity. The reporting entity is fully described in Note I in the County's financial statements. The Schedule of Expenditures of Federal Awards includes all federal financial assistance programs administered by the County for the year ended June 30, 2024.
Basis of presentation. The information in the 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).
Federal financial assistance. Pursuant to Title 2 U.S. Code of Federal Regulations Part 200, Uniform
Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, federal financial
assistance is defined as assistance provided by a federal agency, either directly or indirectly, in the form of grants, contracts, cooperative agreements, loans, loan guarantees, property, interest subsidies, insurance or direct appropriations. Accordingly, nonmonetary federal assistance, including federal surplus property, is included in federal financial assistance and, therefore, is reported on the Schedule, if applicable. Federal financial assistance does not include direct federal cash assistance to individuals. Solicited contracts between the state and federal government for which the federal government procures tangible goods or services are not considered federal financial assistance.
Basis of accounting. The expenditures in the Schedule are recognized as incurred based on the accrual basis of accounting and the cost accounting principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements. Under these requirements, certain expenditures are not allowable or are limited to reimbursement. Jackson County has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Matching costs. The Schedule does not include non-federal matching expenditures.
De Minimis Rate Used: N
Rate Explanation: Jackson County has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The information in the 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).
Title: Federal financial assstance
Accounting Policies: Reporting entity. The reporting entity is fully described in Note I in the County's financial statements. The Schedule of Expenditures of Federal Awards includes all federal financial assistance programs administered by the County for the year ended June 30, 2024.
Basis of presentation. The information in the 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).
Federal financial assistance. Pursuant to Title 2 U.S. Code of Federal Regulations Part 200, Uniform
Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, federal financial
assistance is defined as assistance provided by a federal agency, either directly or indirectly, in the form of grants, contracts, cooperative agreements, loans, loan guarantees, property, interest subsidies, insurance or direct appropriations. Accordingly, nonmonetary federal assistance, including federal surplus property, is included in federal financial assistance and, therefore, is reported on the Schedule, if applicable. Federal financial assistance does not include direct federal cash assistance to individuals. Solicited contracts between the state and federal government for which the federal government procures tangible goods or services are not considered federal financial assistance.
Basis of accounting. The expenditures in the Schedule are recognized as incurred based on the accrual basis of accounting and the cost accounting principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements. Under these requirements, certain expenditures are not allowable or are limited to reimbursement. Jackson County has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Matching costs. The Schedule does not include non-federal matching expenditures.
De Minimis Rate Used: N
Rate Explanation: Jackson County has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Pursuant to Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, federal financial assistance is defined as assistance provided by a federal agency, either directly or indirectly, in the form of grants, contracts, cooperative agreements, loans, loan guarantees, property, interest subsidies, insurance or direct appropriations. Accordingly, nonmonetary federal assistance, including federal surplus property, is included in federal financial assistance and, therefore, is reported on the Schedule, if applicable. Federal financial assistance does not include direct federal cash assistance to individuals. Solicited contracts between the state and federal government for which the federal government procures tangible goods or services are not considered to be federal financial assistance.
Title: Matching costs
Accounting Policies: Reporting entity. The reporting entity is fully described in Note I in the County's financial statements. The Schedule of Expenditures of Federal Awards includes all federal financial assistance programs administered by the County for the year ended June 30, 2024.
Basis of presentation. The information in the 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).
Federal financial assistance. Pursuant to Title 2 U.S. Code of Federal Regulations Part 200, Uniform
Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, federal financial
assistance is defined as assistance provided by a federal agency, either directly or indirectly, in the form of grants, contracts, cooperative agreements, loans, loan guarantees, property, interest subsidies, insurance or direct appropriations. Accordingly, nonmonetary federal assistance, including federal surplus property, is included in federal financial assistance and, therefore, is reported on the Schedule, if applicable. Federal financial assistance does not include direct federal cash assistance to individuals. Solicited contracts between the state and federal government for which the federal government procures tangible goods or services are not considered federal financial assistance.
Basis of accounting. The expenditures in the Schedule are recognized as incurred based on the accrual basis of accounting and the cost accounting principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements. Under these requirements, certain expenditures are not allowable or are limited to reimbursement. Jackson County has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Matching costs. The Schedule does not include non-federal matching expenditures.
De Minimis Rate Used: N
Rate Explanation: Jackson County has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The Schedule does not include non-federal matching expenditures.