Title: Note 1 - General
Accounting Policies: The accompanying SEFA is presented using the modified accrual basis of accounting except for subrecipient
expenditures which are recorded on the cash basis, and programs recorded in the County’s enterprise funds,
which are presented using the accrual basis of accounting, which is described in Note 1 to the County’s basic
financial statements. There are certain U.S. Department of Health and Human Services programs that are
reported on a cash basis in accordance with guidance provided by the California Health and Human Services
Agency. Certain U.S. Department of Justice and U.S. Department of Homeland Security programs are reported
on a cash basis in accordance with guidance provided by the California Governor’s Office of Emergency Services.
Finally, in accordance with policy guidance from the Federal Emergency Management Agency (FEMA) the
County records expenditures related to the Disaster Grants – Public Assistance program (ALN 97.036) in the
SEFA when (1) FEMA has approved the County’s Project and (2) the County has incurred eligible expenditures.
FEMA has defined a Project as “a logical grouping of work required as a result of the declared major disaster or
emergency, with a scope of work and cost estimate.” A Project was previously referred to as a Project
Worksheet (PW).
De Minimis Rate Used: Both
Rate Explanation: With the exception of the following programs, the County has not elected to use the 10-percent de minimis indirect rate as allowed under the Uniform Guidance. (Refer to Note 6 for Table).
The accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all federal award
programs of the County of San Diego, California (County). Federal awards received directly from federal
agencies, as well as federal awards passed through other nonfederal agencies, primarily the State of California,
are included in the SEFA. The information in the SEFA 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). The County’s reporting entity is defined in Note 1 to the
County’s basic financial statements.
As a result of the COVID-19 pandemic, many new federal programs have been established and funding has been
added to existing federal programs. Expenditures funded from the following acts are denoted in the SEFA by the
prefix COVID-19 in the federal program name:
• Coronavirus Preparedness and Response Supplemental Appropriations Act
• Families First Coronavirus Response Act
• Coronavirus Aid, Relief, and Economic Security Act (CARES Act)
• Coronavirus Response and Relief Supplemental Appropriations Act (CRRSAA)
• American Rescue Plan Act (ARP)
Title: Note 2 - Basis of Accounting
Accounting Policies: The accompanying SEFA is presented using the modified accrual basis of accounting except for subrecipient
expenditures which are recorded on the cash basis, and programs recorded in the County’s enterprise funds,
which are presented using the accrual basis of accounting, which is described in Note 1 to the County’s basic
financial statements. There are certain U.S. Department of Health and Human Services programs that are
reported on a cash basis in accordance with guidance provided by the California Health and Human Services
Agency. Certain U.S. Department of Justice and U.S. Department of Homeland Security programs are reported
on a cash basis in accordance with guidance provided by the California Governor’s Office of Emergency Services.
Finally, in accordance with policy guidance from the Federal Emergency Management Agency (FEMA) the
County records expenditures related to the Disaster Grants – Public Assistance program (ALN 97.036) in the
SEFA when (1) FEMA has approved the County’s Project and (2) the County has incurred eligible expenditures.
FEMA has defined a Project as “a logical grouping of work required as a result of the declared major disaster or
emergency, with a scope of work and cost estimate.” A Project was previously referred to as a Project
Worksheet (PW).
De Minimis Rate Used: Both
Rate Explanation: With the exception of the following programs, the County has not elected to use the 10-percent de minimis indirect rate as allowed under the Uniform Guidance. (Refer to Note 6 for Table).
The accompanying SEFA is presented using the modified accrual basis of accounting except for subrecipient
expenditures which are recorded on the cash basis, and programs recorded in the County’s enterprise funds,
which are presented using the accrual basis of accounting, which is described in Note 1 to the County’s basic
financial statements. There are certain U.S. Department of Health and Human Services programs that are
reported on a cash basis in accordance with guidance provided by the California Health and Human Services
Agency. Certain U.S. Department of Justice and U.S. Department of Homeland Security programs are reported
on a cash basis in accordance with guidance provided by the California Governor’s Office of Emergency Services.
Finally, in accordance with policy guidance from the Federal Emergency Management Agency (FEMA) the
County records expenditures related to the Disaster Grants – Public Assistance program (ALN 97.036) in the
SEFA when (1) FEMA has approved the County’s Project and (2) the County has incurred eligible expenditures.
FEMA has defined a Project as “a logical grouping of work required as a result of the declared major disaster or
emergency, with a scope of work and cost estimate.” A Project was previously referred to as a Project
Worksheet (PW).
Title: Note 3 - Relationship to Basic Financial Statements
Accounting Policies: The accompanying SEFA is presented using the modified accrual basis of accounting except for subrecipient
expenditures which are recorded on the cash basis, and programs recorded in the County’s enterprise funds,
which are presented using the accrual basis of accounting, which is described in Note 1 to the County’s basic
financial statements. There are certain U.S. Department of Health and Human Services programs that are
reported on a cash basis in accordance with guidance provided by the California Health and Human Services
Agency. Certain U.S. Department of Justice and U.S. Department of Homeland Security programs are reported
on a cash basis in accordance with guidance provided by the California Governor’s Office of Emergency Services.
Finally, in accordance with policy guidance from the Federal Emergency Management Agency (FEMA) the
County records expenditures related to the Disaster Grants – Public Assistance program (ALN 97.036) in the
SEFA when (1) FEMA has approved the County’s Project and (2) the County has incurred eligible expenditures.
FEMA has defined a Project as “a logical grouping of work required as a result of the declared major disaster or
emergency, with a scope of work and cost estimate.” A Project was previously referred to as a Project
Worksheet (PW).
De Minimis Rate Used: Both
Rate Explanation: With the exception of the following programs, the County has not elected to use the 10-percent de minimis indirect rate as allowed under the Uniform Guidance. (Refer to Note 6 for Table).
Federal award expenditures agree or can be reconciled with the amounts reported in the County’s basic
financial statements.
Title: Note 4 - Assistance Listing Numbers (ALN)
Accounting Policies: The accompanying SEFA is presented using the modified accrual basis of accounting except for subrecipient
expenditures which are recorded on the cash basis, and programs recorded in the County’s enterprise funds,
which are presented using the accrual basis of accounting, which is described in Note 1 to the County’s basic
financial statements. There are certain U.S. Department of Health and Human Services programs that are
reported on a cash basis in accordance with guidance provided by the California Health and Human Services
Agency. Certain U.S. Department of Justice and U.S. Department of Homeland Security programs are reported
on a cash basis in accordance with guidance provided by the California Governor’s Office of Emergency Services.
Finally, in accordance with policy guidance from the Federal Emergency Management Agency (FEMA) the
County records expenditures related to the Disaster Grants – Public Assistance program (ALN 97.036) in the
SEFA when (1) FEMA has approved the County’s Project and (2) the County has incurred eligible expenditures.
FEMA has defined a Project as “a logical grouping of work required as a result of the declared major disaster or
emergency, with a scope of work and cost estimate.” A Project was previously referred to as a Project
Worksheet (PW).
De Minimis Rate Used: Both
Rate Explanation: With the exception of the following programs, the County has not elected to use the 10-percent de minimis indirect rate as allowed under the Uniform Guidance. (Refer to Note 6 for Table).
The ALNs included in the accompanying SEFA were determined based on the federal program name, review of
grant contract information, and the U.S. General Services Administration’s SAM.gov website.
Title: Note 5 - Supplemental Nutrition Assistance Program (SNAP)
Accounting Policies: The accompanying SEFA is presented using the modified accrual basis of accounting except for subrecipient
expenditures which are recorded on the cash basis, and programs recorded in the County’s enterprise funds,
which are presented using the accrual basis of accounting, which is described in Note 1 to the County’s basic
financial statements. There are certain U.S. Department of Health and Human Services programs that are
reported on a cash basis in accordance with guidance provided by the California Health and Human Services
Agency. Certain U.S. Department of Justice and U.S. Department of Homeland Security programs are reported
on a cash basis in accordance with guidance provided by the California Governor’s Office of Emergency Services.
Finally, in accordance with policy guidance from the Federal Emergency Management Agency (FEMA) the
County records expenditures related to the Disaster Grants – Public Assistance program (ALN 97.036) in the
SEFA when (1) FEMA has approved the County’s Project and (2) the County has incurred eligible expenditures.
FEMA has defined a Project as “a logical grouping of work required as a result of the declared major disaster or
emergency, with a scope of work and cost estimate.” A Project was previously referred to as a Project
Worksheet (PW).
De Minimis Rate Used: Both
Rate Explanation: With the exception of the following programs, the County has not elected to use the 10-percent de minimis indirect rate as allowed under the Uniform Guidance. (Refer to Note 6 for Table).
The County administers the CalFRESH program (federally known as the SNAP program) that is supervised by the
State of California. According to guidance provided by the California Department of Social Services, no
expenditures are reported in the County’s SEFA except those related to the administration of the program. In
fiscal year 2023-24, the State distributed $840,421,834 in federal SNAP benefits on behalf of the County.
Title: Note 6 - Indirect Cost Rate
Accounting Policies: The accompanying SEFA is presented using the modified accrual basis of accounting except for subrecipient
expenditures which are recorded on the cash basis, and programs recorded in the County’s enterprise funds,
which are presented using the accrual basis of accounting, which is described in Note 1 to the County’s basic
financial statements. There are certain U.S. Department of Health and Human Services programs that are
reported on a cash basis in accordance with guidance provided by the California Health and Human Services
Agency. Certain U.S. Department of Justice and U.S. Department of Homeland Security programs are reported
on a cash basis in accordance with guidance provided by the California Governor’s Office of Emergency Services.
Finally, in accordance with policy guidance from the Federal Emergency Management Agency (FEMA) the
County records expenditures related to the Disaster Grants – Public Assistance program (ALN 97.036) in the
SEFA when (1) FEMA has approved the County’s Project and (2) the County has incurred eligible expenditures.
FEMA has defined a Project as “a logical grouping of work required as a result of the declared major disaster or
emergency, with a scope of work and cost estimate.” A Project was previously referred to as a Project
Worksheet (PW).
De Minimis Rate Used: Both
Rate Explanation: With the exception of the following programs, the County has not elected to use the 10-percent de minimis indirect rate as allowed under the Uniform Guidance. (Refer to Note 6 for Table).
With the exception of the following programs, the County has not elected to use the 10-percent de minimis indirect rate as allowed under the Uniform Guidance. (Refer to Note 6 for Table).
Title: Note 7 - Senior Farmer's Market Program
Accounting Policies: The accompanying SEFA is presented using the modified accrual basis of accounting except for subrecipient
expenditures which are recorded on the cash basis, and programs recorded in the County’s enterprise funds,
which are presented using the accrual basis of accounting, which is described in Note 1 to the County’s basic
financial statements. There are certain U.S. Department of Health and Human Services programs that are
reported on a cash basis in accordance with guidance provided by the California Health and Human Services
Agency. Certain U.S. Department of Justice and U.S. Department of Homeland Security programs are reported
on a cash basis in accordance with guidance provided by the California Governor’s Office of Emergency Services.
Finally, in accordance with policy guidance from the Federal Emergency Management Agency (FEMA) the
County records expenditures related to the Disaster Grants – Public Assistance program (ALN 97.036) in the
SEFA when (1) FEMA has approved the County’s Project and (2) the County has incurred eligible expenditures.
FEMA has defined a Project as “a logical grouping of work required as a result of the declared major disaster or
emergency, with a scope of work and cost estimate.” A Project was previously referred to as a Project
Worksheet (PW).
De Minimis Rate Used: Both
Rate Explanation: With the exception of the following programs, the County has not elected to use the 10-percent de minimis indirect rate as allowed under the Uniform Guidance. (Refer to Note 6 for Table).
The County administered Senior Farmer’s Market Program is supervised by the California Department of Food
and Agriculture. According to guidance provided by the funding agency, no expenditures are reported in the
County’s SEFA except those related to the administration of the program, of which there were none in fiscal year
2023-24. In fiscal year 2023-24, the State disbursed $44,000 in Federal food vouchers on behalf of the County.
Title: Note 8 - Department of Aging Federal/State Share
Accounting Policies: The accompanying SEFA is presented using the modified accrual basis of accounting except for subrecipient
expenditures which are recorded on the cash basis, and programs recorded in the County’s enterprise funds,
which are presented using the accrual basis of accounting, which is described in Note 1 to the County’s basic
financial statements. There are certain U.S. Department of Health and Human Services programs that are
reported on a cash basis in accordance with guidance provided by the California Health and Human Services
Agency. Certain U.S. Department of Justice and U.S. Department of Homeland Security programs are reported
on a cash basis in accordance with guidance provided by the California Governor’s Office of Emergency Services.
Finally, in accordance with policy guidance from the Federal Emergency Management Agency (FEMA) the
County records expenditures related to the Disaster Grants – Public Assistance program (ALN 97.036) in the
SEFA when (1) FEMA has approved the County’s Project and (2) the County has incurred eligible expenditures.
FEMA has defined a Project as “a logical grouping of work required as a result of the declared major disaster or
emergency, with a scope of work and cost estimate.” A Project was previously referred to as a Project
Worksheet (PW).
De Minimis Rate Used: Both
Rate Explanation: With the exception of the following programs, the County has not elected to use the 10-percent de minimis indirect rate as allowed under the Uniform Guidance. (Refer to Note 6 for Table).
Beginning with the fiscal year ended June 30, 2006, the California Department of Aging (CDA) requires agencies
who receive CDA funding to display state-funded expenditures and federal expenditures for each CDA grant
awarded. The County expended the following federal and state amounts under these grants: (Refer to Note 8 for Table).
Multi-Purpose Senior Services Program (MSSP) ALN 93.778:
MSSP is a Medi-Cal program. Medi-Cal is administered through the California Department of Health Care
Services (DHCS). The State of California Department of Aging administers the “MSSP Program” and the funds
come from DHCS. Half of the funds are provided from the State General Fund and half are Federal funds. The
funds are paid to the County by DHCS. However, the MSSP program started transitioning from a fee-for-services
payment structure to Home and Community Based Services (HCBS) Waiver Managed Care under the
Coordinated Care Initiative (CCI) effective October 1, 2014. Under the CCI payment model, the Health Plans will
reimburse the County/MSSP Provider a capitated rate per member monthly for each plan member enrolled in
MSSP.
Federal and State expenditure amounts reported in the table above were obtained from the closeout report.
Title: Note 9 - Medical Assistance Program (Medicaid)
Accounting Policies: The accompanying SEFA is presented using the modified accrual basis of accounting except for subrecipient
expenditures which are recorded on the cash basis, and programs recorded in the County’s enterprise funds,
which are presented using the accrual basis of accounting, which is described in Note 1 to the County’s basic
financial statements. There are certain U.S. Department of Health and Human Services programs that are
reported on a cash basis in accordance with guidance provided by the California Health and Human Services
Agency. Certain U.S. Department of Justice and U.S. Department of Homeland Security programs are reported
on a cash basis in accordance with guidance provided by the California Governor’s Office of Emergency Services.
Finally, in accordance with policy guidance from the Federal Emergency Management Agency (FEMA) the
County records expenditures related to the Disaster Grants – Public Assistance program (ALN 97.036) in the
SEFA when (1) FEMA has approved the County’s Project and (2) the County has incurred eligible expenditures.
FEMA has defined a Project as “a logical grouping of work required as a result of the declared major disaster or
emergency, with a scope of work and cost estimate.” A Project was previously referred to as a Project
Worksheet (PW).
De Minimis Rate Used: Both
Rate Explanation: With the exception of the following programs, the County has not elected to use the 10-percent de minimis indirect rate as allowed under the Uniform Guidance. (Refer to Note 6 for Table).
Direct Medi-Cal and Medicare expenditures are excluded from the SEFA. These expenditures represent fees for
services and are not included in the SEFA or in determining major federal programs. The County assists the State
in determining eligibility and provides Medi-Cal and Medicare services through County owned facilities.
Administrative costs related to Medi-Cal and Medicare are included in the SEFA under the Medicaid Cluster (ALN
93.778).
Title: Note 10 - Community Services Block Grants
Accounting Policies: The accompanying SEFA is presented using the modified accrual basis of accounting except for subrecipient
expenditures which are recorded on the cash basis, and programs recorded in the County’s enterprise funds,
which are presented using the accrual basis of accounting, which is described in Note 1 to the County’s basic
financial statements. There are certain U.S. Department of Health and Human Services programs that are
reported on a cash basis in accordance with guidance provided by the California Health and Human Services
Agency. Certain U.S. Department of Justice and U.S. Department of Homeland Security programs are reported
on a cash basis in accordance with guidance provided by the California Governor’s Office of Emergency Services.
Finally, in accordance with policy guidance from the Federal Emergency Management Agency (FEMA) the
County records expenditures related to the Disaster Grants – Public Assistance program (ALN 97.036) in the
SEFA when (1) FEMA has approved the County’s Project and (2) the County has incurred eligible expenditures.
FEMA has defined a Project as “a logical grouping of work required as a result of the declared major disaster or
emergency, with a scope of work and cost estimate.” A Project was previously referred to as a Project
Worksheet (PW).
De Minimis Rate Used: Both
Rate Explanation: With the exception of the following programs, the County has not elected to use the 10-percent de minimis indirect rate as allowed under the Uniform Guidance. (Refer to Note 6 for Table).
The California Department of Community Services and Development (CSD) requires agencies who receive CSD funding to include in the Single Audit Report certain revenue, expenditures, and budgetary information for each CSD award. (Refer to Note 10 for the Table).