Notes to SEFA
Title: NOTE 2 - PROGRAM COST
Accounting Policies: NOTE 1 - BASIS OF ACCOUNTING. This schedule is prepared on the same basis of accounting as Pend Oreille Countys financial statements. The County uses the cash basis of accounting.
De Minimis Rate Used: N
Rate Explanation: NOTE 3 - FEDERAL INDIRECT COST RATE. The County has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The amounts shown as current year expenditures represent only the federal portion of the program costs. Entire program costs, including the Countys portion, are more than shown. Such expenditures are recognized following the cost principles contained in title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: NOTE 4 - INDIRECT COST RATE
Accounting Policies: NOTE 1 - BASIS OF ACCOUNTING. This schedule is prepared on the same basis of accounting as Pend Oreille Countys financial statements. The County uses the cash basis of accounting.
De Minimis Rate Used: N
Rate Explanation: NOTE 3 - FEDERAL INDIRECT COST RATE. The County has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The amount expended for 2022 for Child Support Prosecutor includes $6,675 claimed as an indirect cost recovery using an approved indirect cost rate of 14.96% and Child Support County Clerk includes $28,511 claimed as an approved indirect cost recovery using an approved indirect cost rate of 14.96%.The 2022 Department of Commerce Crime victims Assistant grant includes $1,557 claimed as indirect cost recovery using an approved indirect cost rate of 14.96%.