Title: NOTE A – BASIS OF PRESENTATION
Accounting Policies: The accompanying Schedule is presented using the modified accrual basis of accounting, which is described in Note 1 to the County’s basic financial statements, except for program activities recorded in the County’s enterprise funds. The enterprise funds are presented using the accrual basis of accounting, which is described in Note 1 to the County’s basic financial statements. Negative amounts shown on the Schedule represent adjustments and credits made in the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: For non-federal entities who have never received a negotiated rate, a de minimis rate of 10 percent of modified total direct costs may be used indefinitely as defined in the Uniform Guidance §200.414. The County has not elected to use the 10 percent de minimis indirect cost rate.
The accompanying Schedule of Expenditures of Federal Awards (Schedule) presents the activity of all federal award programs of the County of Tuolumne (the County). The County 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 governmental agencies are included in the Schedule. The information in the 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).
As a result of the COVID-19 pandemic, many new federal programs have been established and funding has been added to existing federal programs. Expenditures funded from the following acts, as applicable, are denoted by the prefix COVID-19 in the federal program title in the Schedule:
• Coronavirus Preparedness and Response Supplemental Appropriations Act (CPRSA)
• Families First Coronavirus Response Act (FFCRA)
• Coronavirus Aid, Relief, and Economic Security Act (CARES Act)
• Coronavirus Response and Relief Supplemental Appropriations Act (CRRSAA)
• American Rescue Plan Act (ARP)
Title: NOTE B – BASIS OF ACCOUNTING
Accounting Policies: The accompanying Schedule is presented using the modified accrual basis of accounting, which is described in Note 1 to the County’s basic financial statements, except for program activities recorded in the County’s enterprise funds. The enterprise funds are presented using the accrual basis of accounting, which is described in Note 1 to the County’s basic financial statements. Negative amounts shown on the Schedule represent adjustments and credits made in the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: For non-federal entities who have never received a negotiated rate, a de minimis rate of 10 percent of modified total direct costs may be used indefinitely as defined in the Uniform Guidance §200.414. The County has not elected to use the 10 percent de minimis indirect cost rate.
The accompanying Schedule is presented using the modified accrual basis of accounting, which is described in Note 1 to the County’s basic financial statements, except for program activities recorded in the County’s enterprise funds. The enterprise funds are presented using the accrual basis of accounting, which is described in Note 1 to the County’s basic financial statements. Negative amounts shown on the Schedule represent adjustments and credits made in the normal course of business to amounts reported as expenditures in prior years.
For non-federal entities who have never received a negotiated rate, a de minimis rate of 10 percent of modified total direct costs may be used indefinitely as defined in the Uniform Guidance §200.414. The County has not elected to use the 10 percent de minimis indirect cost rate.
Title: NOTE C – ASSISTANCE LISTINGS NUMBER (ALN)
Accounting Policies: The accompanying Schedule is presented using the modified accrual basis of accounting, which is described in Note 1 to the County’s basic financial statements, except for program activities recorded in the County’s enterprise funds. The enterprise funds are presented using the accrual basis of accounting, which is described in Note 1 to the County’s basic financial statements. Negative amounts shown on the Schedule represent adjustments and credits made in the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: For non-federal entities who have never received a negotiated rate, a de minimis rate of 10 percent of modified total direct costs may be used indefinitely as defined in the Uniform Guidance §200.414. The County has not elected to use the 10 percent de minimis indirect cost rate.
The ALNs and federal program titles listed in the Schedule were obtained from the federal funding agency, the pass-through grantor, reviewing of grant contract information or the U.S. General Services Administration’s System for Award Management (SAM), or SAM.gov.
Title: NOTE D – RELATIONSHIP TO BASIC FINANCIAL STATEMENTS
Accounting Policies: The accompanying Schedule is presented using the modified accrual basis of accounting, which is described in Note 1 to the County’s basic financial statements, except for program activities recorded in the County’s enterprise funds. The enterprise funds are presented using the accrual basis of accounting, which is described in Note 1 to the County’s basic financial statements. Negative amounts shown on the Schedule represent adjustments and credits made in the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: For non-federal entities who have never received a negotiated rate, a de minimis rate of 10 percent of modified total direct costs may be used indefinitely as defined in the Uniform Guidance §200.414. The County has not elected to use the 10 percent de minimis indirect cost rate.
Federal award expenditures materially agree to or can be reconciled to amounts reported in the County’s basic financial statements.
Title: NOTE E – PASS-THROUGH ENTITY IDENTIFYING NUMBERS
Accounting Policies: The accompanying Schedule is presented using the modified accrual basis of accounting, which is described in Note 1 to the County’s basic financial statements, except for program activities recorded in the County’s enterprise funds. The enterprise funds are presented using the accrual basis of accounting, which is described in Note 1 to the County’s basic financial statements. Negative amounts shown on the Schedule represent adjustments and credits made in the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: For non-federal entities who have never received a negotiated rate, a de minimis rate of 10 percent of modified total direct costs may be used indefinitely as defined in the Uniform Guidance §200.414. The County has not elected to use the 10 percent de minimis indirect cost rate.
The County has included in the Schedule under the Entity’s Identifying Number, the identifying numbers for pass-through grants when such information has been provided by the pass-through entities. The County has indicated the pass-through identifying numbers as “not available” when the County has 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.