Title: Note 1 - Basis of Presentation
Accounting Policies: Note 1 - Basis of Presentation: The accompanying schedule of expenditures of federal and state awards includes the federal grant activity of Dodge County, Nebraska and is presented on the cash 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 (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of financial statements. Note 2 - Basis of Accounting: The Schedule of Expenditures of Federal Awards is prepared on the cash basis of accounting. Most federal grants received by the County are funded on a cost-reimbursement basis whereby expenditures are subject to audit by various government agencies prior to submitting reimbursement. Under such circumstances and in a manner consistent with the basis of accounting described, expenditure balances for these grants represent the disbursement of funds during the course of the year. This treatment results in timing differences, which are resolved over the term of the grant. Note 3 - Pass-Through Awards: The County receives certain federal awards in the form of pass-through awards from the State of Nebraska and other various agencies. Such amounts received as pass-through awards are specifically identified on the Schedule of Expenditures of Federal Awards. Note 4 – Contingencies: The County receives funds under various federal grant programs and such assistance is to be expended in accordance with the provisions of the various grants. Compliance with the grants is subject to audit by various government agencies which may impose sanctions in the event of noncompliance. Management believes that they have complied with all aspects of the various grant provisions and the results of adjustments, if any, relating to such audits would not have a material financial impact. Note 5 - Indirect Costs: The County has elected not to use the 10% de minimus cost rate allowed under the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: No indirect costs claimed.
The accompanying schedule of expenditures of federal and state awards includes the federal grant activity of Dodge County, Nebraska and is presented on the cash 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 (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of financial statements.
Title: Note 2 - Basis of Accounting
Accounting Policies: Note 1 - Basis of Presentation: The accompanying schedule of expenditures of federal and state awards includes the federal grant activity of Dodge County, Nebraska and is presented on the cash 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 (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of financial statements. Note 2 - Basis of Accounting: The Schedule of Expenditures of Federal Awards is prepared on the cash basis of accounting. Most federal grants received by the County are funded on a cost-reimbursement basis whereby expenditures are subject to audit by various government agencies prior to submitting reimbursement. Under such circumstances and in a manner consistent with the basis of accounting described, expenditure balances for these grants represent the disbursement of funds during the course of the year. This treatment results in timing differences, which are resolved over the term of the grant. Note 3 - Pass-Through Awards: The County receives certain federal awards in the form of pass-through awards from the State of Nebraska and other various agencies. Such amounts received as pass-through awards are specifically identified on the Schedule of Expenditures of Federal Awards. Note 4 – Contingencies: The County receives funds under various federal grant programs and such assistance is to be expended in accordance with the provisions of the various grants. Compliance with the grants is subject to audit by various government agencies which may impose sanctions in the event of noncompliance. Management believes that they have complied with all aspects of the various grant provisions and the results of adjustments, if any, relating to such audits would not have a material financial impact. Note 5 - Indirect Costs: The County has elected not to use the 10% de minimus cost rate allowed under the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: No indirect costs claimed.
The Schedule of Expenditures of Federal Awards is prepared on the cash basis of accounting. Most federal grants received by the County are funded on a cost-reimbursement basis whereby expenditures are subject to audit by various government agencies prior to submitting reimbursement. Under such circumstances and in a manner consistent with the basis of accounting described, expenditure balances for these grants represent the disbursement of funds during the course of the year. This treatment results in timing differences, which are resolved over the term of the grant.
Title: Note 3 - Pass-Through Awards
Accounting Policies: Note 1 - Basis of Presentation: The accompanying schedule of expenditures of federal and state awards includes the federal grant activity of Dodge County, Nebraska and is presented on the cash 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 (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of financial statements. Note 2 - Basis of Accounting: The Schedule of Expenditures of Federal Awards is prepared on the cash basis of accounting. Most federal grants received by the County are funded on a cost-reimbursement basis whereby expenditures are subject to audit by various government agencies prior to submitting reimbursement. Under such circumstances and in a manner consistent with the basis of accounting described, expenditure balances for these grants represent the disbursement of funds during the course of the year. This treatment results in timing differences, which are resolved over the term of the grant. Note 3 - Pass-Through Awards: The County receives certain federal awards in the form of pass-through awards from the State of Nebraska and other various agencies. Such amounts received as pass-through awards are specifically identified on the Schedule of Expenditures of Federal Awards. Note 4 – Contingencies: The County receives funds under various federal grant programs and such assistance is to be expended in accordance with the provisions of the various grants. Compliance with the grants is subject to audit by various government agencies which may impose sanctions in the event of noncompliance. Management believes that they have complied with all aspects of the various grant provisions and the results of adjustments, if any, relating to such audits would not have a material financial impact. Note 5 - Indirect Costs: The County has elected not to use the 10% de minimus cost rate allowed under the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: No indirect costs claimed.
The County receives certain federal awards in the form of pass-through awards from the State of Nebraska and other various agencies. Such amounts received as pass-through awards are specifically identified on the Schedule of Expenditures of Federal Awards.
Title: Note 4 - Contingencies
Accounting Policies: Note 1 - Basis of Presentation: The accompanying schedule of expenditures of federal and state awards includes the federal grant activity of Dodge County, Nebraska and is presented on the cash 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 (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of financial statements. Note 2 - Basis of Accounting: The Schedule of Expenditures of Federal Awards is prepared on the cash basis of accounting. Most federal grants received by the County are funded on a cost-reimbursement basis whereby expenditures are subject to audit by various government agencies prior to submitting reimbursement. Under such circumstances and in a manner consistent with the basis of accounting described, expenditure balances for these grants represent the disbursement of funds during the course of the year. This treatment results in timing differences, which are resolved over the term of the grant. Note 3 - Pass-Through Awards: The County receives certain federal awards in the form of pass-through awards from the State of Nebraska and other various agencies. Such amounts received as pass-through awards are specifically identified on the Schedule of Expenditures of Federal Awards. Note 4 – Contingencies: The County receives funds under various federal grant programs and such assistance is to be expended in accordance with the provisions of the various grants. Compliance with the grants is subject to audit by various government agencies which may impose sanctions in the event of noncompliance. Management believes that they have complied with all aspects of the various grant provisions and the results of adjustments, if any, relating to such audits would not have a material financial impact. Note 5 - Indirect Costs: The County has elected not to use the 10% de minimus cost rate allowed under the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: No indirect costs claimed.
The County receives funds under various federal grant programs and such assistance is to be expended in accordance with the provisions of the various grants. Compliance with the grants is subject to audit by various government agencies which may impose sanctions in the event of noncompliance. Management believes that they have complied with all aspects of the various grant provisions and the results of adjustments, if any, relating to such audits would not have a material financial impact.
Title: Note 5 - Indirect Costs
Accounting Policies: Note 1 - Basis of Presentation: The accompanying schedule of expenditures of federal and state awards includes the federal grant activity of Dodge County, Nebraska and is presented on the cash 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 (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of financial statements. Note 2 - Basis of Accounting: The Schedule of Expenditures of Federal Awards is prepared on the cash basis of accounting. Most federal grants received by the County are funded on a cost-reimbursement basis whereby expenditures are subject to audit by various government agencies prior to submitting reimbursement. Under such circumstances and in a manner consistent with the basis of accounting described, expenditure balances for these grants represent the disbursement of funds during the course of the year. This treatment results in timing differences, which are resolved over the term of the grant. Note 3 - Pass-Through Awards: The County receives certain federal awards in the form of pass-through awards from the State of Nebraska and other various agencies. Such amounts received as pass-through awards are specifically identified on the Schedule of Expenditures of Federal Awards. Note 4 – Contingencies: The County receives funds under various federal grant programs and such assistance is to be expended in accordance with the provisions of the various grants. Compliance with the grants is subject to audit by various government agencies which may impose sanctions in the event of noncompliance. Management believes that they have complied with all aspects of the various grant provisions and the results of adjustments, if any, relating to such audits would not have a material financial impact. Note 5 - Indirect Costs: The County has elected not to use the 10% de minimus cost rate allowed under the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: No indirect costs claimed.
The County has elected not to use the 10% de minimus cost rate allowed under the Uniform Guidance.