Title: Note 1: Basis of Presentation
Accounting Policies: "Expenditures reported on the Schedule are generally reported on the accrual basis of accounting.
Such expenditures are recognized following, as applicable, either the Cost Principles in Office of
Management and Budget Circular A-87, Cost Principles for State, Local and Indian Tribal
Governments or the cost principles contained in the Uniform Guidance. As such, certain types of
expenditures are not allowable or are limited as to reimbursement"
De Minimis Rate Used: N
Rate Explanation: "The 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 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, using 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. Therefore, some amounts presented in this schedule may differ
from amounts presented in the financial statements."
Title: Note 2: Summary of Significant Accounting Policies
Accounting Policies: "Expenditures reported on the Schedule are generally reported on the accrual basis of accounting.
Such expenditures are recognized following, as applicable, either the Cost Principles in Office of
Management and Budget Circular A-87, Cost Principles for State, Local and Indian Tribal
Governments or the cost principles contained in the Uniform Guidance. As such, certain types of
expenditures are not allowable or are limited as to reimbursement"
De Minimis Rate Used: N
Rate Explanation: "The County has elected not to use the 10 percent de minimis indirect cost rate as allowed under
the Uniform Guidance"
"Expenditures reported on the Schedule are generally reported on the accrual basis of accounting.
Such expenditures are recognized following, as applicable, either the Cost Principles in Office of
Management and Budget Circular A-87, Cost Principles for State, Local and Indian Tribal
Governments or the cost principles contained in the Uniform Guidance. As such, certain types of
expenditures are not allowable or are limited as to reimbursement"
Title: Note 3: Subrecipients
Accounting Policies: "Expenditures reported on the Schedule are generally reported on the accrual basis of accounting.
Such expenditures are recognized following, as applicable, either the Cost Principles in Office of
Management and Budget Circular A-87, Cost Principles for State, Local and Indian Tribal
Governments or the cost principles contained in the Uniform Guidance. As such, certain types of
expenditures are not allowable or are limited as to reimbursement"
De Minimis Rate Used: N
Rate Explanation: "The County has elected not to use the 10 percent de minimis indirect cost rate as allowed under
the Uniform Guidance"
"The County did not pass through any federal funds to sub-recipients during the year ended
December 31, 2022."
Title: Note 4: De minimis Cost Rate
Accounting Policies: "Expenditures reported on the Schedule are generally reported on the accrual basis of accounting.
Such expenditures are recognized following, as applicable, either the Cost Principles in Office of
Management and Budget Circular A-87, Cost Principles for State, Local and Indian Tribal
Governments or the cost principles contained in the Uniform Guidance. As such, certain types of
expenditures are not allowable or are limited as to reimbursement"
De Minimis Rate Used: N
Rate Explanation: "The County has elected not to use the 10 percent de minimis indirect cost rate as allowed under
the Uniform Guidance"
"The County has elected not to use the 10 percent de minimis indirect cost rate as allowed under
the Uniform Guidance"