Title: GENERAL
Accounting Policies: The accompanying SEFA is presented using the modified accrual basis of accounting, except for the following program: Payments in Lieu of Taxes (15.226). For this program, revenues received during the year are considered earned and are subsequently reported as expenditures. The information on this schedule is prepared 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, the County’s basic financial statements.
De Minimis Rate Used: Y
Rate Explanation: The County elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance for the following programs: Napa Victim/Witness Assistance 16.575 $134,996
Napa Victim/Witness Assistance 16.575 $344,607
County Victim Services 16.575 $57,164
Electronic Suspected Child Abuse Reporting System 93.643 8,524
The accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all federal award programs of the County of Napa (County). The County’s reporting entity is defined in Note 1 to the County’s basic financial statements. Expenditures of federal awards received directly from federal agencies, as well as expenditures of federal awards passed through other governmental agencies, are included in the SEFA.
Title: BASIS OF ACCOUNTING
Accounting Policies: The accompanying SEFA is presented using the modified accrual basis of accounting, except for the following program: Payments in Lieu of Taxes (15.226). For this program, revenues received during the year are considered earned and are subsequently reported as expenditures. The information on this schedule is prepared 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, the County’s basic financial statements.
De Minimis Rate Used: Y
Rate Explanation: The County elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance for the following programs: Napa Victim/Witness Assistance 16.575 $134,996
Napa Victim/Witness Assistance 16.575 $344,607
County Victim Services 16.575 $57,164
Electronic Suspected Child Abuse Reporting System 93.643 8,524
The accompanying SEFA is presented using the modified accrual basis of accounting, except for the following program: Payments in Lieu of Taxes (15.226). For this program, revenues received during the year are considered earned and are subsequently reported as expenditures. The information on this schedule is prepared 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, the County’s basic financial statements.
Title: RELATIONSHIP TO FINANCIAL STATEMENTS
Accounting Policies: The accompanying SEFA is presented using the modified accrual basis of accounting, except for the following program: Payments in Lieu of Taxes (15.226). For this program, revenues received during the year are considered earned and are subsequently reported as expenditures. The information on this schedule is prepared 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, the County’s basic financial statements.
De Minimis Rate Used: Y
Rate Explanation: The County elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance for the following programs: Napa Victim/Witness Assistance 16.575 $134,996
Napa Victim/Witness Assistance 16.575 $344,607
County Victim Services 16.575 $57,164
Electronic Suspected Child Abuse Reporting System 93.643 8,524
Federal award expenditures reported in the accompanying SEFA agree, or can be reconciled, in all material respects, to amounts reported in the County’s basic financial statements.
Title: INDIRECT COSTS
Accounting Policies: The accompanying SEFA is presented using the modified accrual basis of accounting, except for the following program: Payments in Lieu of Taxes (15.226). For this program, revenues received during the year are considered earned and are subsequently reported as expenditures. The information on this schedule is prepared 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, the County’s basic financial statements.
De Minimis Rate Used: Y
Rate Explanation: The County elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance for the following programs: Napa Victim/Witness Assistance 16.575 $134,996
Napa Victim/Witness Assistance 16.575 $344,607
County Victim Services 16.575 $57,164
Electronic Suspected Child Abuse Reporting System 93.643 8,524
The County elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance for the following programs:
Title: ASSISTANCE LISTING NUMBER
Accounting Policies: The accompanying SEFA is presented using the modified accrual basis of accounting, except for the following program: Payments in Lieu of Taxes (15.226). For this program, revenues received during the year are considered earned and are subsequently reported as expenditures. The information on this schedule is prepared 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, the County’s basic financial statements.
De Minimis Rate Used: Y
Rate Explanation: The County elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance for the following programs: Napa Victim/Witness Assistance 16.575 $134,996
Napa Victim/Witness Assistance 16.575 $344,607
County Victim Services 16.575 $57,164
Electronic Suspected Child Abuse Reporting System 93.643 8,524
The assistance listing numbers, included in the accompanying SEFA, were determined based on the program name, review of the grant, or contract information. Assistance listing numbers are maintained on SAM.gov.
Title: GRANT IDENTIFICATION NUMBER
Accounting Policies: The accompanying SEFA is presented using the modified accrual basis of accounting, except for the following program: Payments in Lieu of Taxes (15.226). For this program, revenues received during the year are considered earned and are subsequently reported as expenditures. The information on this schedule is prepared 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, the County’s basic financial statements.
De Minimis Rate Used: Y
Rate Explanation: The County elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance for the following programs: Napa Victim/Witness Assistance 16.575 $134,996
Napa Victim/Witness Assistance 16.575 $344,607
County Victim Services 16.575 $57,164
Electronic Suspected Child Abuse Reporting System 93.643 8,524
The SEFA indicates the identifying grant or contract number assigned by the grantor, if available. When no identifying number is shown, the County determined that no identifying number is assigned for the program, or the County was unable to obtain an identifying number from the grantor.
Title: NON-CASH ASSISTANCE
Accounting Policies: The accompanying SEFA is presented using the modified accrual basis of accounting, except for the following program: Payments in Lieu of Taxes (15.226). For this program, revenues received during the year are considered earned and are subsequently reported as expenditures. The information on this schedule is prepared 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, the County’s basic financial statements.
De Minimis Rate Used: Y
Rate Explanation: The County elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance for the following programs: Napa Victim/Witness Assistance 16.575 $134,996
Napa Victim/Witness Assistance 16.575 $344,607
County Victim Services 16.575 $57,164
Electronic Suspected Child Abuse Reporting System 93.643 8,524
The following assistance listing numbers also pertain to non-cash assistance, which has been included in the SEFA but not presented in the County’s basic financial statements: 10.557 WIC Supplemental Nutrition Program – Vouchers Redeemed totaling $1,754,679 are reported at the value of client purchases of authorized food products. 10.572 WIC Farmers’ Market Nutrition Program (FMNP) – Vouchers Redeemed totaling $3,800 are reported at the value of client purchases of authorized food products.
Title: LOANS OUTSTANDING
Accounting Policies: The accompanying SEFA is presented using the modified accrual basis of accounting, except for the following program: Payments in Lieu of Taxes (15.226). For this program, revenues received during the year are considered earned and are subsequently reported as expenditures. The information on this schedule is prepared 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, the County’s basic financial statements.
De Minimis Rate Used: Y
Rate Explanation: The County elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance for the following programs: Napa Victim/Witness Assistance 16.575 $134,996
Napa Victim/Witness Assistance 16.575 $344,607
County Victim Services 16.575 $57,164
Electronic Suspected Child Abuse Reporting System 93.643 8,524
Water and Waste Disposal Systems for Rural Communities Beginning in fiscal year 2012-13, the Napa Berryessa Resort Improvement District (NBRID) received a loan from the United States Department of Agriculture to fund water and wastewater improvements. The funding was provided by the Rural Utilities Service under ALN 10.760. NBRID was awarded two Rural Development Loans repayable under the terms of the agreement. The following schedule presents the amount of loan balance outstanding for each project at June 30, 2024.
Title: CALIFORNIA DEPARTMENT OF TRANSPORTATION
Accounting Policies: The accompanying SEFA is presented using the modified accrual basis of accounting, except for the following program: Payments in Lieu of Taxes (15.226). For this program, revenues received during the year are considered earned and are subsequently reported as expenditures. The information on this schedule is prepared 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, the County’s basic financial statements.
De Minimis Rate Used: Y
Rate Explanation: The County elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance for the following programs: Napa Victim/Witness Assistance 16.575 $134,996
Napa Victim/Witness Assistance 16.575 $344,607
County Victim Services 16.575 $57,164
Electronic Suspected Child Abuse Reporting System 93.643 8,524
The County participated in the Federal Apportionment Exchange Program and State Match Program. Federal Regional Surface Transportation (RSTP) funds were exchanged for nonfederal State Highway Account Funds as follows: