Title: Loan/loan guarantee outstanding balances
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all federal award programs of the County of Napa (County). The Countys reporting entity is defined in Note 1 to the Countys basic financial statements. Expenditures of federal awards received directly from federal agencies, as well as expenditures of federal awards passed through other governmental agencies, are included in the SEFA.
De Minimis Rate Used: Both
Rate Explanation: The County elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance for the following programs: Napa Victim/Witness Assistance 16.575 92,016; Napa Victim/Witness Assistance 16.575 156,551; Unserved/Underserved Victim Advocacy and Outreach 16.575 102,965; Unserved/Underserved Victim Advocacy and Outreach 16.575 45,220; Child Advocacy Center Program 16.575 157,257; Child Advocacy Center Program 16.575 1,511; Projects for Assistance in Transition from Homelessness (PATH) 93.150 43,033.
WATER AND WASTE DISPOSAL SYSTEMS FOR RURAL COMMUNITIES (WATER) (10.760) - Balances outstanding at the end of the audit period were 2549157. WATER AND WASTE DISPOSAL SYSTEMS FOR RURAL COMMUNITIES (SEWER) (10.760) - Balances outstanding at the end of the audit period were 6923364.
Title: BASIS OF ACCOUNTING
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all federal award programs of the County of Napa (County). The Countys reporting entity is defined in Note 1 to the Countys basic financial statements. Expenditures of federal awards received directly from federal agencies, as well as expenditures of federal awards passed through other governmental agencies, are included in the SEFA.
De Minimis Rate Used: Both
Rate Explanation: The County elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance for the following programs: Napa Victim/Witness Assistance 16.575 92,016; Napa Victim/Witness Assistance 16.575 156,551; Unserved/Underserved Victim Advocacy and Outreach 16.575 102,965; Unserved/Underserved Victim Advocacy and Outreach 16.575 45,220; Child Advocacy Center Program 16.575 157,257; Child Advocacy Center Program 16.575 1,511; Projects for Assistance in Transition from Homelessness (PATH) 93.150 43,033.
The accompanying SEFA is presented using the modified accrual basis of accounting, except for the following programs: Payments in Lieu of Taxes (15.226) and Federal Grazing Fee (15.227). For these programs, revenues received during the year are considered earned and are subsequently reported as expenditures. The information on this schedule is prepared 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the Countys basic financial statements.
Title: RELATIONSHIP TO FINANCIAL STATEMENTS
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all federal award programs of the County of Napa (County). The Countys reporting entity is defined in Note 1 to the Countys basic financial statements. Expenditures of federal awards received directly from federal agencies, as well as expenditures of federal awards passed through other governmental agencies, are included in the SEFA.
De Minimis Rate Used: Both
Rate Explanation: The County elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance for the following programs: Napa Victim/Witness Assistance 16.575 92,016; Napa Victim/Witness Assistance 16.575 156,551; Unserved/Underserved Victim Advocacy and Outreach 16.575 102,965; Unserved/Underserved Victim Advocacy and Outreach 16.575 45,220; Child Advocacy Center Program 16.575 157,257; Child Advocacy Center Program 16.575 1,511; Projects for Assistance in Transition from Homelessness (PATH) 93.150 43,033.
Federal award expenditures reported in the accompanying SEFA agree, or can be reconciled, in all material respects, to amounts reported in the Countys basic financial statements.
Title: ASSISTANCE LISTING NUMBER
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all federal award programs of the County of Napa (County). The Countys reporting entity is defined in Note 1 to the Countys basic financial statements. Expenditures of federal awards received directly from federal agencies, as well as expenditures of federal awards passed through other governmental agencies, are included in the SEFA.
De Minimis Rate Used: Both
Rate Explanation: The County elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance for the following programs: Napa Victim/Witness Assistance 16.575 92,016; Napa Victim/Witness Assistance 16.575 156,551; Unserved/Underserved Victim Advocacy and Outreach 16.575 102,965; Unserved/Underserved Victim Advocacy and Outreach 16.575 45,220; Child Advocacy Center Program 16.575 157,257; Child Advocacy Center Program 16.575 1,511; Projects for Assistance in Transition from Homelessness (PATH) 93.150 43,033.
The assistance listing numbers, included in the accompanying SEFA, were determined based on the program name, review of the grant, or contract information. Assistance listing numbers were previously known as Catalog of Federal Domestic Assistance (CFDA) numbers and are maintained on SAM.gov.
Title: PASS-THROUGH ENTITIES IDENTIFYING NUMBER
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all federal award programs of the County of Napa (County). The Countys reporting entity is defined in Note 1 to the Countys basic financial statements. Expenditures of federal awards received directly from federal agencies, as well as expenditures of federal awards passed through other governmental agencies, are included in the SEFA.
De Minimis Rate Used: Both
Rate Explanation: The County elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance for the following programs: Napa Victim/Witness Assistance 16.575 92,016; Napa Victim/Witness Assistance 16.575 156,551; Unserved/Underserved Victim Advocacy and Outreach 16.575 102,965; Unserved/Underserved Victim Advocacy and Outreach 16.575 45,220; Child Advocacy Center Program 16.575 157,257; Child Advocacy Center Program 16.575 1,511; Projects for Assistance in Transition from Homelessness (PATH) 93.150 43,033.
When federal awards were received from a pass-through entity, the SEFA indicates the identifying grant or contract number assigned by the pass-through entity, if available.
Title: NON-CASH ASSISTANCE
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all federal award programs of the County of Napa (County). The Countys reporting entity is defined in Note 1 to the Countys basic financial statements. Expenditures of federal awards received directly from federal agencies, as well as expenditures of federal awards passed through other governmental agencies, are included in the SEFA.
De Minimis Rate Used: Both
Rate Explanation: The County elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance for the following programs: Napa Victim/Witness Assistance 16.575 92,016; Napa Victim/Witness Assistance 16.575 156,551; Unserved/Underserved Victim Advocacy and Outreach 16.575 102,965; Unserved/Underserved Victim Advocacy and Outreach 16.575 45,220; Child Advocacy Center Program 16.575 157,257; Child Advocacy Center Program 16.575 1,511; Projects for Assistance in Transition from Homelessness (PATH) 93.150 43,033.
The following assistance listing numbers also pertain to non-cash assistance, which has been included in the SEFA but not presented in the Countys basic financial statements:10.557 WIC Supplemental Nutrition Program Vouchers Redeemed totaling $1,239,081 are reported at the value of client purchases of authorized food products.10.572 WIC Farmers Market Nutrition Program (FMNP) Vouchers Redeemed totaling $2,835 are reported at the value of client purchases of authorized food products
Title: CALIFORNIA DEPARTMENT OF TRANSPORTATION
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all federal award programs of the County of Napa (County). The Countys reporting entity is defined in Note 1 to the Countys basic financial statements. Expenditures of federal awards received directly from federal agencies, as well as expenditures of federal awards passed through other governmental agencies, are included in the SEFA.
De Minimis Rate Used: Both
Rate Explanation: The County elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance for the following programs: Napa Victim/Witness Assistance 16.575 92,016; Napa Victim/Witness Assistance 16.575 156,551; Unserved/Underserved Victim Advocacy and Outreach 16.575 102,965; Unserved/Underserved Victim Advocacy and Outreach 16.575 45,220; Child Advocacy Center Program 16.575 157,257; Child Advocacy Center Program 16.575 1,511; Projects for Assistance in Transition from Homelessness (PATH) 93.150 43,033.
The County participated in the Federal Apportionment Exchange Program and State Match Program. Federal Regional Surface Transportation (RSTP) funds were exchanged for nonfederal State Highway Account Funds as follows: RSTP Exchange X22-5921 (087) 237,648 and State Match X22-5921 (087) 100.000.
Title: WHOLE PERSON CARE
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all federal award programs of the County of Napa (County). The Countys reporting entity is defined in Note 1 to the Countys basic financial statements. Expenditures of federal awards received directly from federal agencies, as well as expenditures of federal awards passed through other governmental agencies, are included in the SEFA.
De Minimis Rate Used: Both
Rate Explanation: The County elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance for the following programs: Napa Victim/Witness Assistance 16.575 92,016; Napa Victim/Witness Assistance 16.575 156,551; Unserved/Underserved Victim Advocacy and Outreach 16.575 102,965; Unserved/Underserved Victim Advocacy and Outreach 16.575 45,220; Child Advocacy Center Program 16.575 157,257; Child Advocacy Center Program 16.575 1,511; Projects for Assistance in Transition from Homelessness (PATH) 93.150 43,033.
Napa County is participating in a Whole Person Care (WPC) Pilot Program with the State of California Department of Health Care Services. Per the agreement, the overarching goal of the WPC program is, ?the coordination of health, behavioral health, and social services, as applicable, in a patient-centered manner with the goals of improved beneficiary health and wellbeing through more efficient and effective use of resources. The original agreement was entered into on November 21, 2016, and ended on December 31, 2021.Although Napa County is receiving this money through the State of California, the original source of the funding is Federal. For the year ending June 30, 2022, Napa County expended $1,118,646 of WPC funds. The Whole Person Care Pilot Program Team repeatedly issued guidance informing lead entities (including Napa County) that they had determined recipients to be contractors rather than subrecipients. For this reason, we are not reporting our WPC expenditures on the SEFA. However, we are treating our subcontractors as subrecipients and are monitoring them accordingly.