Title: Reporting Entity
Accounting Policies: The significant accounting policies used in preparing the SEFA follow the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Not applicable
The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") presents the activity of all
federal financial assistance programs of the County of Del Norte (the "County"). The County's reporting entity is
defined in Note 1 to the County’s basic financial statements. All federal awards received directly from federal
agencies as well as federal awards passed through other government agencies are included in the Schedule.
Title: Basis of Accounting
Accounting Policies: The significant accounting policies used in preparing the SEFA follow the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Not applicable
Basis of accounting refers to when revenues and expenditures or expenses are recognized in the accounts and
reported in the financial statements, regardless of the measurement focus applied. The Schedule, is presented
using the modified accrual basis of accounting for grants accounted for in the governmental fund types and the
accrual basis of accounting for grants accounted for in the proprietary fund types, as described in the notes to
the County's financial statements. In addition, the outstanding balance of prior year’s loans that have significant
continuing compliance requirements have been included in total federal expenditures.
Title: Relationship to Basic Financial Statements
Accounting Policies: The significant accounting policies used in preparing the SEFA follow the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Not applicable
The amounts reported in the Schedule agree or can be reconciled with amounts reported in the County’s basic
financial statements.
Title: Pass Through Entities' Identifying Number
Accounting Policies: The significant accounting policies used in preparing the SEFA follow the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Not applicable
When federal awards were received from a pass-through entity, the Schedule shows, if available, the
identifying number assigned by the pass-through entity. 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 pass-through entity.
Title: Program Clusters
Accounting Policies: The significant accounting policies used in preparing the SEFA follow the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Not applicable
Federal programs, which must be audited together as a program cluster, include the following:
Federal ALN Program Title
Federal
Expenditures
SNAP Cluster
10.561
Nutrition Education and Obesity Prevention Branch;
Supplemental Nutrition Assistant Program Education $ 160,700
10.561 Food Stamps/ CalFresh Admin 796,111
Total SNAP Cluster $ 956,811
Medicaid Cluster
93.778 California Children's Services (Title XIX and Title XXI) $ 58,150
93.778 Public Authority 58,532
Total Medicaid Cluster $ 116,682
Title: Loans with Continuing Compliance Requirements
Accounting Policies: The significant accounting policies used in preparing the SEFA follow the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Not applicable
The County participates in certain federal award programs that sponsor revolving loan programs, which are
administered by the County. These programs require servicing arrangements with the County. The funds are
returned to the programs upon repayment of the principal and interest. In accordance with 2 CFR 200.502
Basis for determining Federal awards expended, the County has reported the outstanding balance of loans
from previous years that have significant continuing compliance requirements as of June 30, 2024, along with
the value of total outstanding and new loans made during the current year.
The programs listed below had the following aggregate, federally funded loans outstanding at June 30, 2024:
Amount Outstanding
Federal
Assistance
Listing Number Program Title July 01, 2023 June 30, 2024
14.228 Community Development Block Grants $ 782,079 $ 782,079
14.239 Home Investment Partnerships Program 9,205,626 9,401,377
Total Loans Outstanding $ 9,987,705 $ 10,183,456
Title: Indirect Cost Rate
Accounting Policies: The significant accounting policies used in preparing the SEFA follow the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Not applicable
The County has elected not to use the 10% de minimis indirect cost rate.