Title: NOTE 1 – GENERAL
Accounting Policies: The accompanying schedule of expenditures of federal awards (SEFA) presents the activity of all federal
financial assistance programs of the County of Merced, California (County). The County reporting entity
is defined in Note 1 within the Merced County Annual Comprehensive Financial Report (ACFR). All
federal financial assistance received directly from federal agencies, as well as federal financial assistance
passed through other government agencies, is included in the SEFA. The accompanying SEFA is presented using the cash basis of accounting, with the exception of the
Department of Workforce Investment using the accrual basis of accounting. Within the ACFR, the basic
financial statements were presented using the accrual basis of accounting for the government-wide and
proprietary fund statements and the modified accrual basis of accounting for the governmental fund
statements.
De Minimis Rate Used: Both
Rate Explanation: The County has elected not to use the 10 percent de minimus indirect cost rate allowed under the
Uniform Guidance for over 99% of its federal grants.
The accompanying schedule of expenditures of federal awards (SEFA) presents the activity of all federal
financial assistance programs of the County of Merced, California (County). The County reporting entity
is defined in Note 1 within the Merced County Annual Comprehensive Financial Report (ACFR). All
federal financial assistance received directly from federal agencies, as well as federal financial assistance
passed through other government agencies, is included in the SEFA.
Title: NOTE 2 – BASIS OF ACCOUNTING
Accounting Policies: The accompanying schedule of expenditures of federal awards (SEFA) presents the activity of all federal
financial assistance programs of the County of Merced, California (County). The County reporting entity
is defined in Note 1 within the Merced County Annual Comprehensive Financial Report (ACFR). All
federal financial assistance received directly from federal agencies, as well as federal financial assistance
passed through other government agencies, is included in the SEFA. The accompanying SEFA is presented using the cash basis of accounting, with the exception of the
Department of Workforce Investment using the accrual basis of accounting. Within the ACFR, the basic
financial statements were presented using the accrual basis of accounting for the government-wide and
proprietary fund statements and the modified accrual basis of accounting for the governmental fund
statements.
De Minimis Rate Used: Both
Rate Explanation: The County has elected not to use the 10 percent de minimus indirect cost rate allowed under the
Uniform Guidance for over 99% of its federal grants.
The accompanying SEFA is presented using the cash basis of accounting, with the exception of the
Department of Workforce Investment using the accrual basis of accounting. Within the ACFR, the basic
financial statements were presented using the accrual basis of accounting for the government-wide and
proprietary fund statements and the modified accrual basis of accounting for the governmental fund
statements.
Title: NOTE 3 – AMOUNT PROVIDED TO SUBRECIPIENTS
Accounting Policies: The accompanying schedule of expenditures of federal awards (SEFA) presents the activity of all federal
financial assistance programs of the County of Merced, California (County). The County reporting entity
is defined in Note 1 within the Merced County Annual Comprehensive Financial Report (ACFR). All
federal financial assistance received directly from federal agencies, as well as federal financial assistance
passed through other government agencies, is included in the SEFA. The accompanying SEFA is presented using the cash basis of accounting, with the exception of the
Department of Workforce Investment using the accrual basis of accounting. Within the ACFR, the basic
financial statements were presented using the accrual basis of accounting for the government-wide and
proprietary fund statements and the modified accrual basis of accounting for the governmental fund
statements.
De Minimis Rate Used: Both
Rate Explanation: The County has elected not to use the 10 percent de minimus indirect cost rate allowed under the
Uniform Guidance for over 99% of its federal grants.
The County has provided federal awards to various organizations. The amounts provided to subrecipients
from each federal program are summarized as follows:
Assistance Contract Amount
FEDERAL GRANTOR OR Listing or Provided to
Pass-Through Grantor Federal Program Number Subrecipient Program Number Subrecipients
US Department of Housing and Urban Development Supportive Housing Program 14.235 Merced County Community Action Agency 14610 $ 6 9,785
US Department of Housing and Urban Development Supportive Housing Program 14.235 Merced County Community Action Agency 14609 1 13,848
CA Department of Health Care Services Block Grants For Community Mental Health Services 93.958 Merced County Office of Education 2023126 2 6,575
CA Department of Health Care Services Block Grants for Prevention and Treatment of Substance Abuse 93.959 Community Social Model Advocates, lnc (2018213) 2021112 1 16,839
CA Department of Health Care Services Block Grants for Prevention and Treatment of Substance Abuse 93.959 Community Social Model Advocates, lnc (2021002) 2021002 1 10,117
CA Department of Health Care Services Block Grants for Prevention and Treatment of Substance Abuse 93.959 Public Health 13513-01 6 ,040
CA Department of Health Care Services Block Grants for Prevention and Treatment of Substance Abuse 93.959 Community Social Model Advocates, lnc (2018213) 2021112 4 7,905
CA Department of Health Care Services Block Grants for Prevention and Treatment of Substance Abuse 93.959 Community Social Model Advocates, lnc (2021002) 2021002 6 2,072
CA Department of Health Care Services Block Grants for Prevention and Treatment of Substance Abuse 93.959 Public Health 13513-01 1 1,790
CA Department of Health Care Services Medical Assistance Program 93.778 Community Social Model Advocates, lnc (2018213) 2021112 7 34,457
CA Department of Health Care Services Medical Assistance Program 93.778 Community Social Model Advocates, lnc (2018214) 14312-01 1 1,141
CA Department of Health Care Services Medical Assistance Program 93.778 AEGIS Treatment Centes, LLC (2018234) 2023122 9 35,819
CA Department of Health Care Services Medical Assistance Program 93.778 Community Social Model Advocates, lnc (2018213) 2021112 7 14,543
CA Department of Health Care Services Medical Assistance Program 93.778 Community Social Model Advocates, lnc (2018214) 14312-01 4 9,577
CA Department of Health Care Services Medical Assistance Program 93.778 AEGIS Treatment Centes, LLC (2018234) 2023122 9 85,152
CA Department of Housing and Community Development COVID-19 Emergency Service Grant 14.231 Merced County Community Action Agency CAAESGCV-2021-2 1 ,463
CA Department of Housing and Community Development COVID-19 Emergency Service Grant 14.231 Health House HH ESGCV2021 -1R4 4 ,551
CA Department of Housing and Community Development COVID-19 Emergency Service Grant 14.231 Health House HH ESGCV-2023-1 1 ,015
CA Employment Development Department WIOA Adult Program 17.258 Equus Workforce Solutions( Rescare) 14231 90,395
CA Employment Development Department WIOA Adult Program 17.258 Career TEAM 14712 79,700
CA Employment Development Department WIOA Adult Program 17.258 Equus Workforce Solutions ( Rescare) 2022194 373,555
CA Employment Development Department WIOA Adult Program 17.258 Career TEAM 2023255 298,742
CA Employment Development Department WIOA Dislocated Worker Formula Grants 17.278 Equus Workforce Solutions( Rescare) 2022194 271,031
CA Employment Development Department WIOA Youth Program 17.259 Merced County Office of Education 2022243 719,362
CA Employment Development Department WIOA National Emergency Grants 17.277 Career TEAM 14713 15,171
CA Employment Development Department WIOA Dislocated Worker Formula Grants 17.258 Career TEAM 2023255 36,485
CA Employment Development Department WIOA Dislocated Worker Formula Grants 17.278 Equus Workforce Solutions( Rescare) 2022194 40,562
CA Employment Development Department WIOA Dislocated Worker Formula Grants 17.278 Career TEAM 2023255 220,572
CA Employment Development Department WIOA Youth Program 17.259 Merced County Office of Education 2022243 430,204
$ 6 ,578,469
Title: NOTE 4 – CALIFORNIA DEPARTMENT OF AGING GRANT PROGRAMS
Accounting Policies: The accompanying schedule of expenditures of federal awards (SEFA) presents the activity of all federal
financial assistance programs of the County of Merced, California (County). The County reporting entity
is defined in Note 1 within the Merced County Annual Comprehensive Financial Report (ACFR). All
federal financial assistance received directly from federal agencies, as well as federal financial assistance
passed through other government agencies, is included in the SEFA. The accompanying SEFA is presented using the cash basis of accounting, with the exception of the
Department of Workforce Investment using the accrual basis of accounting. Within the ACFR, the basic
financial statements were presented using the accrual basis of accounting for the government-wide and
proprietary fund statements and the modified accrual basis of accounting for the governmental fund
statements.
De Minimis Rate Used: Both
Rate Explanation: The County has elected not to use the 10 percent de minimus indirect cost rate allowed under the
Uniform Guidance for over 99% of its federal grants.
The SEFA is normally a presentation of federal awards expended. However, the terms and conditions of
agency contracts with the California Department of Aging require agencies to display state-funded
expenditures discretely along with the related federal expenditures in the SEFA. The following is a listing
of the grant programs administered by the California Department of Aging.
ASSISTANCE CONTRACT
LISTING OR PROGRAM FEDERAL STATE
LOCAL PROGRAM TITLE PROGRAM NUMBER NUMBER EXPENDITURES EXPENDITURES
Medicare Enrollment Assistance Program Medicare Improvements for Patients and Providers Act 93.071 MI-2223-31 $ 2 ,627 $ -
Medicare Enrollment Assistance Program Medicare Improvements for Patients and Providers Act 93.071 MI-2324-31 2 7,491
CA health Advocates SMP Program CA health Advocates SMP Program State Only 23/24 Partner Agreement - 1 0,000
Access to Technology Access to Technology State Only AT-2223-24 - 3 53,892
Title III, Part C - Nutrition Services Nutrition Services 93.045 AP-2223-31 4 79,230 4 19,148
Nutrition Services Incentive Program NSIP 93.053 AP-2223-31 5 7,944 -
National Family Caregiver Support - Title III, Part E Family Caregiver Title IIIE 93.052 AP-2223-31 1 01,792 -
Title VII, Programs for Prevention of Elder Abuse, Neglect, and Exploitation Elder Abuse Title VII B 93.041 AP-2223-31 3 ,219 -
Title VII, Long-Term Care Ombudsman Services for Older Individuals Ombudsman Title VII A 93.042 AP-2223-31 3 6,852 -
Title III, Part D, Disease Prevention and Health Promotion Services Disease Prev & Promo Svcs Title IIID 93.043 AP-2223-31 8 ,561 -
Title III, Part B - Grants for Supportive Services and Senior Centers Supp Svcs & Sr. Ctrs Title III B 93.044 AP-2223-31 1 66,183 8 2,221
Ombudsman PHL& C Ombudsman PHL& C State Only AP-2223-31 - 1 ,994
Ombudsman Special Deposit Fund (SHF) Ombudsman Special Deposit Fund (SHF) State Only AP-2223-31 - 1 3,950
Ombudsman Skilled Nursing Fac Quality & Acctability Fund Ombudsman Skilled Nursing Fac Quality & Acctability Fund State Only AP-2223-31 - 9 ,471
Title III, Part B - Grants for Supportive Services and Senior Centers Administration - Title IIIB 93.044 AP-2223-31 3 3,281 -
Title III, Part C - Nutrition Services Administration - Title IIIC1 93.045 AP-2223-31 3 8,270 -
Title III, Part C - Nutrition Services Administration - Title IIIC2 93.045 AP-2223-31 3 5,309 -
Administration - Title IIIE Administration - Title IIIE 93.052 AP-2223-31 1 5,160 -
HCBS Infrastructure HCBS Infrastructure State Only NI-2223-31 - 3 15,950
State Administrative Matching Grants for Supplemental Nutrition Assistance Calfresh Healthy Living AAA 10.561 CF-2223-31 4 7,331 -
State Administrative Matching Grants for Supplemental Nutrition Assistance Calfresh Healthy Living AAA 10.561 CF-2223-31 1 41,926 -
ARPA - Title III, Part B - Grants for Supportive Services and Senior Centers ARPA - Supportive Services (TITLE IIIB) 93.044 AP-2122-31 9 2,162 -
ARPA - Title III, Part C - Nutrition Services ARPA - Congregate Meals (TITLE IIIC-1) 93.045 AP-2122-31 1 02,348 -
ARPA - Title III, Part D, Disease Prevention and Health Promotion Services ARPA - Congregate Meals (TITLE IIIC-2) 93.043 AP-2122-31 1 27,407 -
ARPA - Title III, Part D, Disease Prevention and Health Promotion Services ARPA - Preventative Health (TITLE IIID) 93.043 AP-2122-31 1 3,120 -
ARPA - National Family Caregiver Support - Title III, Part E ARPA - Family Caregiver (TITLE IIIE) 93.052 AP-2122-31 4 0,807 -
Digital Connections Digital Connections State Only DC-2223-31 - 1 1,518
Title III, Part B - Grants for Supportive Services and Senior Centers Public Health Workforce 93.044 PH-2223-31 8 53 -
Modernizing Older Californians Act Modernizing Older Californians Act State Only OM-2223-31 - 1 ,990
Older Adult's Recovery and Resilience Fund - HCBS - DHFP Older Adult's Recovery and Resilience Fund - HCBS - DHFP State Only IF-2223-31 - 4 5,425
Older Adult's Recovery and Resilience Fund - HCBS - SLS Older Adult's Recovery and Resilience Fund - HCBS - SLS State Only IF-2223-31 - 1 06,806
Older Adult's Recovery and Resilience Fund - HCBS - FCS Older Adult's Recovery and Resilience Fund - HCBS - FCS State Only IF-2223-31 - 4 0,574
Older Adult's Recovery and Resilience Fund - HCBS - OCNP&IA (C-1 & C-2) Older Adult's Recovery and Resilience Fund - HCBS - OCNP&IA (C-1 & C-2) State Only IF-2223-31 - 2 57,024
State Administrative Matching Grants for Supplemental Nutrition Assistance Calfresh Expansion 10.561 CF-2223-31 4 ,680 4 ,680
State Administrative Matching Grants for Supplemental Nutrition Assistance Calfresh Expansion 10.561 CF-2223-31 1 8,643 1 8,642
COVID-19: ELC Enhancing Detection Expansion Funding HICAP 93.324 HI-2122-31 4 3,941 1 04,571
COVID-19: ELC Enhancing Detection Expansion Funding HICAP 93.324 HI-2425-31 1 0,850 7 6,651
$ 1 ,649,987 $ 1 ,874,507
Title: NOTE 5 – LOANS OUTSTANDING
Accounting Policies: The accompanying schedule of expenditures of federal awards (SEFA) presents the activity of all federal
financial assistance programs of the County of Merced, California (County). The County reporting entity
is defined in Note 1 within the Merced County Annual Comprehensive Financial Report (ACFR). All
federal financial assistance received directly from federal agencies, as well as federal financial assistance
passed through other government agencies, is included in the SEFA. The accompanying SEFA is presented using the cash basis of accounting, with the exception of the
Department of Workforce Investment using the accrual basis of accounting. Within the ACFR, the basic
financial statements were presented using the accrual basis of accounting for the government-wide and
proprietary fund statements and the modified accrual basis of accounting for the governmental fund
statements.
De Minimis Rate Used: Both
Rate Explanation: The County has elected not to use the 10 percent de minimus indirect cost rate allowed under the
Uniform Guidance for over 99% of its federal grants.
The County participates in certain federal award programs that sponsor revolving loan programs, which
are administered by the County. These programs maintain servicing and trust arrangements with the
County to collect loan repayments. The funds are returned to the programs upon repayment of the
principal and interest. The federal government has imposed no continuing compliance requirements with
respect to the loans rendered under the programs other than to repay the loans.
The following is a summary of the loan programs maintained by the County, and their activities and
balances, as of and for the year ended June 30, 2024:
Assistance June 30, 2023 June 30, 2024
Listing Amount Amount
Number Outstanding Increase Decrease Outstanding
Economic Adjustment Assistance 11.307 $ 56,223 $ - $ 56,223 $ -
Community Development Block
Grants/State's Programs 14.228 2,880,975 37,975 - 2,918,950
HOME Investment Partnership Program 14.239 3,767,197 - 15,029 3,752,168
$ 6,704,395 $ 37,975 $ 71,252 $ 6,671,118
Title: NOTE 6 – INDIRECT COST RATE DISCLOSURE
Accounting Policies: The accompanying schedule of expenditures of federal awards (SEFA) presents the activity of all federal
financial assistance programs of the County of Merced, California (County). The County reporting entity
is defined in Note 1 within the Merced County Annual Comprehensive Financial Report (ACFR). All
federal financial assistance received directly from federal agencies, as well as federal financial assistance
passed through other government agencies, is included in the SEFA. The accompanying SEFA is presented using the cash basis of accounting, with the exception of the
Department of Workforce Investment using the accrual basis of accounting. Within the ACFR, the basic
financial statements were presented using the accrual basis of accounting for the government-wide and
proprietary fund statements and the modified accrual basis of accounting for the governmental fund
statements.
De Minimis Rate Used: Both
Rate Explanation: The County has elected not to use the 10 percent de minimus indirect cost rate allowed under the
Uniform Guidance for over 99% of its federal grants.
The County has elected not to use the 10 percent de minimus indirect cost rate allowed under the
Uniform Guidance for over 99% of its federal grants. The County elected to use the 10 percent de
minimus indirect cost rate for the following program:
Assistance
Listing Federal
Program Title Number Expenditures
Crime Victim Assistance 16.575 $ 164,779
Crime Victim Assistance 16.575 441,268
Crime Victim Assistance 16.575 121,902
Crime Victim Assistance 16.575 100,829
Total $ 828,778