Notes to SEFA
Title: Non-Cash Awards
Accounting Policies: Reporting entity. The reporting entity is fully described in Note I to the County's financial statements. The Schedule of Expenditures of Federal Awards include all federal financial assistance programs administered by the County for the year ended June 30, 2022.Basis of presentation. 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).Federal financial assistance. Pursuant to Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, federal financial assistance is defined as assistance provided by a federal agency, either directly or indirectly, in the form of grants, contracts, cooperative agreements, loans, loan guarantees, property, interest subsidies, insurance or direct appropriations. Accordingly, nonmonetary federal assistance, including federal surplus property, is included in federal financial assistance and, therefore, is reported on the Schedule, if applicable. Federal financial assistance does not include direct federal cash assistance to individuals. Solicited contracts between the state and federal government for which the federal government procures tangible goods or services are not considered to be federal financial assistance. Basis of accounting. The expenditures in the Schedule are recognized as incurred based on the accrual basis of accounting and the cost accounting principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements. Under these requirements, certain types of expenditures are not allowable or are limited as to reimbursement. Jackson County has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Matching costs. The Schedule does not include non-federal matching expenditures.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The accompanying Schedule of Expenditures of Federal Awards includes the following non-cash awards: An award from the Oregon Department of Education provides food donations (Federal Assistance Listing #10.555 -National School Lunch Program) for the Juvenile Detention Center. The value of the food is determined by the grantor: $1,310. This amount is included in the total program value reported on the Schedule of Expenditures of Federal Awards of $19,023.