Notes to SEFA
Title: Matching Requirements
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Wyandot County, Ohio, and is presented on the cash-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). Because this Schedule only presents a selected portion of the operations of the County, it is not intended to and does not present the financial position or change in net position of the County.
De Minimis Rate Used: N
Rate Explanation: The County has elected not to use the 10 percent de minimis indirect cost rate allowed under Uniform Guidance.
Certain federal programs require the County to contribute non-federal funds (matching funds) to support federally-funded programs. The expenditure of non-federal (matching) funds is not included on the Schedule of Expenditures of Federal Awards.