Notes to SEFA
Title: Reporting Entity
Accounting Policies: Expenditures reported on the schedule are on the modified accrual basis of accounting. 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 . Under these principals certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The County has elected to not use the 10% de minimus indirect cost rate allowed under the Uniform Guidance.
The Schedule of Expenditures of Federal Awards presents the federal award programs expended by Washington County excluding the Washington County Community Development Agency. The County's reporting entity is defined in Note 1 to the basic financial statements.
Title: Basis of Presentation
Accounting Policies: Expenditures reported on the schedule are on the modified accrual basis of accounting. 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 . Under these principals certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The County has elected to not use the 10% de minimus indirect cost rate allowed under the Uniform Guidance.
The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of 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 County, it is not intended to and does not present the financial position, changes in net position, or cash flows of the County.
Title: Reconciliation to the Schedule of Intergovernmental Revenues
Accounting Policies: Expenditures reported on the schedule are on the modified accrual basis of accounting. 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 . Under these principals certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The County has elected to not use the 10% de minimus indirect cost rate allowed under the Uniform Guidance.
Federal Grant Revenues per the Schedule of Intergovernmental Revenue $48,112,965
Grants received more than 60 days after year end, unavailable in 2024:
Foster Care Title IV-E $9,586
Child Abuse and Neglect State Grants $5,100
Promoting Safe and Stable Families $2,861
WIOA Dislocated Worker Formula Grants (Total WIOA Cluster $43,231
Grants unavailable in 2023, recognized as revenue in 2024:
Temporary Assistance for Needy Famlies (TANF) $(265,431)
Public Health Emergency Respones $(25,725)
Expenditures per the Schedule of Expenditures of Federal Awards $ 47,882,587