Notes to SEFA
Accounting Policies: The accompanying schedule of expenditures of federal awards includes federal grant activity of White County and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Title 2 U.S. code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the financial statements. Federal programs in titles are reported as presented in the Catalog of Federal Domestic Assistance (CFDS), whenever possible. White County elected to not use the 10% de minimis cost rate as covered in 200.414 indirect (F&A) costs because all of the County's costs are direct costs.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.