Title: Summary of the Significant Explanations of the Schedule Below
Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Clinton County (the "County") under programs of the federal government for the year ended December 31, 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 Authority, it is not intended to and does not present the financial position, changes in net position or cash flows of the County.
The County's reporting entity is defined in Note 1 of the County's audited financial statements. The County's financial statements include the operations of the Clinton County Road Commission and Clinton Area Transit System discretely presented component units, which received federal awards that are not included in the Schedule for the year ended December 31, 2024, as these entities were separately audited.
Expenditures reported on the Schedule are reported on the accrual basis of accounting, which is described in Note 1 to the County's financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance or other applicable guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: For purposes of charging indirect costs to federal awards, the County has not elected to use the 10 percent de minimis cost rate as permitted by §200.414 of the Uniform Guidance.
The following descriptions identified below as (a)-(b) represent explanations that cross reference to amounts on the Schedule of Expenditures of Federal Awards:
a) Reimbursement of these contracts is passed through the Michigan Department of Health and Human Services (MDHHS). The amounts reported on the Schedule of Expenditures of Federal Awards represent the Federal portion of the respective amounts based on 66% of Title IV-D eligible expenditures for the applicable grants. The entire amount paid by MDHHS for the reimbursable expenditures is considered Federal.
b) The reimbursements for the Title IV-D Incentive Payments Program are based on support payments collected. Expenditures have been reported to the extent of earned revenues and are 100% Federal.
Title: Reconciliation
Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Clinton County (the "County") under programs of the federal government for the year ended December 31, 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 Authority, it is not intended to and does not present the financial position, changes in net position or cash flows of the County.
The County's reporting entity is defined in Note 1 of the County's audited financial statements. The County's financial statements include the operations of the Clinton County Road Commission and Clinton Area Transit System discretely presented component units, which received federal awards that are not included in the Schedule for the year ended December 31, 2024, as these entities were separately audited.
Expenditures reported on the Schedule are reported on the accrual basis of accounting, which is described in Note 1 to the County's financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance or other applicable guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: For purposes of charging indirect costs to federal awards, the County has not elected to use the 10 percent de minimis cost rate as permitted by §200.414 of the Uniform Guidance.
The following reconciles the intergovernmental revenues reported in the December 31, 2024, basic financial statements to the expenditures of the County administered Federal programs reported on the Schedule of Expenditures of Federal Awards: "See the Notes to SEFA for chart/table"
Title: Pass-through Agencies
Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Clinton County (the "County") under programs of the federal government for the year ended December 31, 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 Authority, it is not intended to and does not present the financial position, changes in net position or cash flows of the County.
The County's reporting entity is defined in Note 1 of the County's audited financial statements. The County's financial statements include the operations of the Clinton County Road Commission and Clinton Area Transit System discretely presented component units, which received federal awards that are not included in the Schedule for the year ended December 31, 2024, as these entities were separately audited.
Expenditures reported on the Schedule are reported on the accrual basis of accounting, which is described in Note 1 to the County's financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance or other applicable guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: For purposes of charging indirect costs to federal awards, the County has not elected to use the 10 percent de minimis cost rate as permitted by §200.414 of the Uniform Guidance.
The County receives certain federal grants as subawards from non-federal entities. These pass-through entities, where applicable, have been identified in the Schedule with an abbreviation, defined as follows: "See the Notes to SEFA for chart/table"