Title: Basis of Presentation
Accounting Policies: Expenditures
Expenditures reported on the Schedule are reported on the modified accrual basis of accounting or accrual basis
of accounting. Such expenditures are recognized following, as applicable, either the cost principles contained in
the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to
reimbursement. The County has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform
Guidance.
De Minimis Rate Used: N
Rate Explanation: The County has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform
Guidance.
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity
of the County under programs of the federal government for the year ended September 30, 2024. The information
in this 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). Because the Schedule presents only a selected portion of the operations of the County, it
is not intended to and does not present the financial position, changes in net position, or cash flows of the County.
Title: Summary of Significant Accounting Policies
Accounting Policies: Expenditures
Expenditures reported on the Schedule are reported on the modified accrual basis of accounting or accrual basis
of accounting. Such expenditures are recognized following, as applicable, either the cost principles contained in
the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to
reimbursement. The County has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform
Guidance.
De Minimis Rate Used: N
Rate Explanation: The County has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform
Guidance.
Expenditures
Expenditures reported on the Schedule are reported on the modified accrual basis of accounting or accrual basis
of accounting. Such expenditures are recognized following, as applicable, either the cost principles contained in
the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to
reimbursement.
Indirect Cost Rate
The County has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform
Guidance.
Title: Reconciliation to the Financial Statements
Accounting Policies: Expenditures
Expenditures reported on the Schedule are reported on the modified accrual basis of accounting or accrual basis
of accounting. Such expenditures are recognized following, as applicable, either the cost principles contained in
the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to
reimbursement. The County has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform
Guidance.
De Minimis Rate Used: N
Rate Explanation: The County has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform
Guidance.
Federal revenues per financial statements - governmental funds $ 8,822,738
Deferred inflows 830,666
Prior year deferred inflows (23,491)
Nongovernmental funds federal revenues included on SEFA 1,403,893
Expenditure per schedule of expenditures of federal awards $ 11,033,806
Title: Subrecipients
Accounting Policies: Expenditures
Expenditures reported on the Schedule are reported on the modified accrual basis of accounting or accrual basis
of accounting. Such expenditures are recognized following, as applicable, either the cost principles contained in
the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to
reimbursement. The County has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform
Guidance.
De Minimis Rate Used: N
Rate Explanation: The County has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform
Guidance.
No amounts were provided to subrecipients.