Notes to SEFA
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (“SEFA”) includes the federal grant activity of York
County, South Carolina and is presented on the modified accrual basis of accounting. 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. Therefore, some amounts
presented in this schedule may differ from amounts presented in or used in the preparation of the financial statements.
Expenditures for federal financial assistance awarded directly from federal agencies, as well as those passed through
other government agencies, are included on the SEFA. The non-federal share of certain program costs and loans are not
included in the accompanying SEFA
De Minimis Rate Used: N
Rate Explanation: The County elected not to use the de minimis cost rate of 10%.