Title: NOTE 1 BASIS OF PRESENTATION
Accounting Policies: Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in the schedule may differ from amounts presented in, or used in the preparation of, the financial statements.
De Minimis Rate Used: Both
Rate Explanation: The 10% de minimis indirect cost rate was used in the following federal program: 21.027 Coronavirus State and Local Fiscal Recovery Funds
The accompanying schedule of expenditures of federal awards presents the activity of all federal awards programs of the County of Stanislaus for the year ended June 30, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
Title: NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Accounting Policies: Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in the schedule may differ from amounts presented in, or used in the preparation of, the financial statements.
De Minimis Rate Used: Both
Rate Explanation: The 10% de minimis indirect cost rate was used in the following federal program: 21.027 Coronavirus State and Local Fiscal Recovery Funds
Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in the schedule may differ from amounts presented in, or used in the preparation of, the financial statements.
Title: NOTE 3 ASSISTANCE LISTING NUMBERS
Accounting Policies: Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in the schedule may differ from amounts presented in, or used in the preparation of, the financial statements.
De Minimis Rate Used: Both
Rate Explanation: The 10% de minimis indirect cost rate was used in the following federal program: 21.027 Coronavirus State and Local Fiscal Recovery Funds
The program titles and Assistance Listing Numbers were obtained from the federal or pass-through grantor.
Title: NOTE 4 INDIRECT COST RATE
Accounting Policies: Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in the schedule may differ from amounts presented in, or used in the preparation of, the financial statements.
De Minimis Rate Used: Both
Rate Explanation: The 10% de minimis indirect cost rate was used in the following federal program: 21.027 Coronavirus State and Local Fiscal Recovery Funds
The 10% de minimis indirect cost rate was used in the following federal program:
Title: NOTE 5 LOANS WITH CONTINUING COMPLIANCE REQUIREMENTS
Accounting Policies: Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in the schedule may differ from amounts presented in, or used in the preparation of, the financial statements.
De Minimis Rate Used: Both
Rate Explanation: The 10% de minimis indirect cost rate was used in the following federal program: 21.027 Coronavirus State and Local Fiscal Recovery Funds
Outstanding federally-funded program loans, with a continuing compliance requirement, carried balances as of June 30, 2023 as follows:
Title: NOTE 6 PASS-THROUGH ENTITIES’ IDENTIFYING NUMBER
Accounting Policies: Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in the schedule may differ from amounts presented in, or used in the preparation of, the financial statements.
De Minimis Rate Used: Both
Rate Explanation: The 10% de minimis indirect cost rate was used in the following federal program: 21.027 Coronavirus State and Local Fiscal Recovery Funds
When federal awards were received from a pass-through entity, the schedule of expenditures of federal awards shows, if available, the identifying number assigned by the pass-through entity. When no identifying number is shown, the County determined that no identifying number is assigned for the program or the County was unable to obtain an identifying number from the pass-through entity.
Title: NOTE 7 DEPARTMENT OF AGING FEDERAL/STATE SHARE
Accounting Policies: Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in the schedule may differ from amounts presented in, or used in the preparation of, the financial statements.
De Minimis Rate Used: Both
Rate Explanation: The 10% de minimis indirect cost rate was used in the following federal program: 21.027 Coronavirus State and Local Fiscal Recovery Funds
The California Department of Aging (CDA) requires agencies that receive CDA funding to display state-funded expenditures discretely along with federal expenditures. The County expended the following state and federal amounts under these grants: