Audit 361678

Title: NOTE 1. BASIS OF PRESENTATION Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Dougherty County, Georgia (the “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 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 financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use a de minimis cost rate. The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Dougherty County, Georgia (the “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 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 financial statements.

Title: NOTE 2. DE MINIMIS INDIRECT COST RATE Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Dougherty County, Georgia (the “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 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 financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use a de minimis cost rate. The County did not utilize the 10% de minimis indirect cost rate for the year ended June 30, 2024 as permitted by the Uniform Guidance.

Title: NOTE 3. SUBRECIPIENTS Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Dougherty County, Georgia (the “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 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 financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use a de minimis cost rate. The County did not pass through federal funds to any subrecipients during the year ended June 30, 2024.