Notes to SEFA
Title: MEASUREMENT FOCUS
Accounting Policies: The Schedule of Expenditures of Federal Awards is prepared using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The County did not elect to use the de-minimis cost rate for the fiscal year September 30, 2024.
The determination of when an award is expended is based on when the activity related to the award
occurred.
Title: PROGRAM TYPE DETERMINATION
Accounting Policies: The Schedule of Expenditures of Federal Awards is prepared using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The County did not elect to use the de-minimis cost rate for the fiscal year September 30, 2024.
Type A programs are defined as federal programs with federal expenditures exceeding the larger of
$750,000, or 3% of total federal expenditures. The threshold of $750,000 was used in distinguishing
between Type A and Type B programs.
Title: METHOD OF MAJOR PROGRAM SELECTION
Accounting Policies: The Schedule of Expenditures of Federal Awards is prepared using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The County did not elect to use the de-minimis cost rate for the fiscal year September 30, 2024.
The risk based approach was used in the selection of federal programs to be tested as major
programs. The County did not qualify as a low-risk auditee for the fiscal year ended September 30,
2024.
Title: SUBRECIPIENTS
Accounting Policies: The Schedule of Expenditures of Federal Awards is prepared using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The County did not elect to use the de-minimis cost rate for the fiscal year September 30, 2024.
The County did pass any federal grant funding through to subrecipients during the fiscal year
September 30, 2024.