Notes to SEFA
Title: NOTE 1 BASIS OF PRESENTATION / ACCOUNTING
Accounting Policies: Governmental fund types account for the County’s federal grant activity. The County’s summary of significant accounting policies is presented in Note 1 in the County's basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The County does not draw for indirect administrative expenses and has not elected to use the 10% de minimis cost rate
The accompanying schedule of expenditures of federal awards includes the federal grant activity of the County under
programs of the federal government for the year ended December 31, 2023. The information in the schedule is presented
in accordance with the requirements of the Office of Management and Budget (OMB) 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 or changes in net position of the County. Expenditures represent only the federally funded portions of
the program. County records should be consulted to determine amounts expended or matched from non-federal sources.
Title: NOTE 3 PASS-THROUGH GRANT NUMBER
Accounting Policies: Governmental fund types account for the County’s federal grant activity. The County’s summary of significant accounting policies is presented in Note 1 in the County's basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The County does not draw for indirect administrative expenses and has not elected to use the 10% de minimis cost rate
For federal programs marked “N/A”, the County was unable to obtain a pass-through grant number.