Title: Reporting Entity
Accounting Policies: Expenditures on the Schedule are presented using the modified accrual basis of accounting for the governmental funds and the accrual basis of accounting for the proprietary funds. 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.
De Minimis Rate Used: N
Rate Explanation: The County has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal award activity of the County of Calaveras, California (County) under programs of the federal government for the year ended June 30, 2024. 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). Because the Schedule presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net position, or cash flows of the County.
Title: Assistance Listing Number (ALN)
Accounting Policies: Expenditures on the Schedule are presented using the modified accrual basis of accounting for the governmental funds and the accrual basis of accounting for the proprietary funds. 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.
De Minimis Rate Used: N
Rate Explanation: The County has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The Assistance Listing numbers included in this report were determined based on the program name, review of grant or contract information and SAM.gov.
Title: Pass-Through Entities' Identifying Number
Accounting Policies: Expenditures on the Schedule are presented using the modified accrual basis of accounting for the governmental funds and the accrual basis of accounting for the proprietary funds. 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.
De Minimis Rate Used: N
Rate Explanation: The County has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
When federal awards are received from a pass-through entity, the Schedule indicates, if assigned, the identifying grant or contract number that has been assigned by the pass-through entity.
Title: Medicaid Cluster
Accounting Policies: Expenditures on the Schedule are presented using the modified accrual basis of accounting for the governmental funds and the accrual basis of accounting for the proprietary funds. 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.
De Minimis Rate Used: N
Rate Explanation: The County has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
Direct Medi-Cal and Medicare expenditures are excluded from the Schedule. These expenditures represent fees for services and are not included in the Schedule or in determining major programs. The County assists the state of California in determining eligibility and provides Medi-Cal and Medicare services through County-owned facilities. However, administrative costs related to Medi-Cal and Medicare are included in the Schedule under the Medical Assistance Program (Federal Assistance Listing Number 93.778).
Title: Loans with Continuing Compliance Requirements Rate
Accounting Policies: Expenditures on the Schedule are presented using the modified accrual basis of accounting for the governmental funds and the accrual basis of accounting for the proprietary funds. 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.
De Minimis Rate Used: N
Rate Explanation: The County has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
Outstanding federally funded program loans, with continuing compliance requirements, carried balances as of June 30, 2024 as follows:
Federal
Outstanding Awards
Loans Loans New Expended
ALN Federal Program June 30, 2024July 1, 2023LoansJune 30, 2024
14.228 Community Development Block Grant/States Program $357,867 $359,404 $- $359,404
14.239 Home Investment Partnership Program 623,321 762,321 - 762,321