Notes to SEFA
Accounting Policies: The accompanying schedule of federal awards includes the federal grant activity of Wabash County and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.
De Minimis Rate Used: N
Rate Explanation: County did not elect to use de minimis as it only affects the Health Department.