Title: Summary of Significant Accounting Policies
Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant
activity of Lenawee County, Michigan (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.
The County’s reporting entity is defined in Note 1 of the County’s basic financial statements. The County’s
financial statements include the operations of the Medical Care Facility fund, a proprietary fund of the
county, as well as the Lenawee County Road Commission and Lenawee Public Transportation Authority,
discretely-presented component units, which received federal awards that are not included in the Schedule
for the year ended December 31, 2024, as these entities were separately audited.
Expenditures reported on the Schedule are reported on the modified accrual or full accrual basis of
accounting, which is described in Note 1 to the County's financial statements. Such expenditures are
recognized following the cost principles contained in the Uniform Guidance or other applicable guidance,
wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative
amounts shown on the Schedule, if any, represent adjustments or credits made in the normal course of
business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are
presented where available.
De Minimis Rate Used: N
Rate Explanation: For purposes of charging indirect costs to federal awards, the County has not elected to use the 10 percent
de minimis cost rate as permitted by §200.414 of the Uniform Guidance.
The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant
activity of Lenawee County, Michigan (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.
The County’s reporting entity is defined in Note 1 of the County’s basic financial statements. The County’s
financial statements include the operations of the Medical Care Facility fund, a proprietary fund of the
county, as well as the Lenawee County Road Commission and Lenawee Public Transportation Authority,
discretely-presented component units, which received federal awards that are not included in the Schedule
for the year ended December 31, 2024, as these entities were separately audited.
Expenditures reported on the Schedule are reported on the modified accrual or full accrual basis of
accounting, which is described in Note 1 to the County's financial statements. Such expenditures are
recognized following the cost principles contained in the Uniform Guidance or other applicable guidance,
wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative
amounts shown on the Schedule, if any, represent adjustments or credits made in the normal course of
business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are
presented where available.
Title: 10% De Minimis Cost Rate
Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant
activity of Lenawee County, Michigan (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.
The County’s reporting entity is defined in Note 1 of the County’s basic financial statements. The County’s
financial statements include the operations of the Medical Care Facility fund, a proprietary fund of the
county, as well as the Lenawee County Road Commission and Lenawee Public Transportation Authority,
discretely-presented component units, which received federal awards that are not included in the Schedule
for the year ended December 31, 2024, as these entities were separately audited.
Expenditures reported on the Schedule are reported on the modified accrual or full accrual basis of
accounting, which is described in Note 1 to the County's financial statements. Such expenditures are
recognized following the cost principles contained in the Uniform Guidance or other applicable guidance,
wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative
amounts shown on the Schedule, if any, represent adjustments or credits made in the normal course of
business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are
presented where available.
De Minimis Rate Used: N
Rate Explanation: For purposes of charging indirect costs to federal awards, the County has not elected to use the 10 percent
de minimis cost rate as permitted by §200.414 of the Uniform Guidance.
For purposes of charging indirect costs to federal awards, the County has not elected to use the 10 percent
de minimis cost rate as permitted by §200.414 of the Uniform Guidance.
Title: Fiscal Reporting
Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant
activity of Lenawee County, Michigan (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.
The County’s reporting entity is defined in Note 1 of the County’s basic financial statements. The County’s
financial statements include the operations of the Medical Care Facility fund, a proprietary fund of the
county, as well as the Lenawee County Road Commission and Lenawee Public Transportation Authority,
discretely-presented component units, which received federal awards that are not included in the Schedule
for the year ended December 31, 2024, as these entities were separately audited.
Expenditures reported on the Schedule are reported on the modified accrual or full accrual basis of
accounting, which is described in Note 1 to the County's financial statements. Such expenditures are
recognized following the cost principles contained in the Uniform Guidance or other applicable guidance,
wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative
amounts shown on the Schedule, if any, represent adjustments or credits made in the normal course of
business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are
presented where available.
De Minimis Rate Used: N
Rate Explanation: For purposes of charging indirect costs to federal awards, the County has not elected to use the 10 percent
de minimis cost rate as permitted by §200.414 of the Uniform Guidance.
Certain departments report on a different fiscal year than the County. Grants accounted for and reported
on year-ends other than December 31, 2024 are denoted as such in the Schedule with an asterisk (*) for
September 30 year ends.
Title: Pass-Through Agencies
Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant
activity of Lenawee County, Michigan (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.
The County’s reporting entity is defined in Note 1 of the County’s basic financial statements. The County’s
financial statements include the operations of the Medical Care Facility fund, a proprietary fund of the
county, as well as the Lenawee County Road Commission and Lenawee Public Transportation Authority,
discretely-presented component units, which received federal awards that are not included in the Schedule
for the year ended December 31, 2024, as these entities were separately audited.
Expenditures reported on the Schedule are reported on the modified accrual or full accrual basis of
accounting, which is described in Note 1 to the County's financial statements. Such expenditures are
recognized following the cost principles contained in the Uniform Guidance or other applicable guidance,
wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative
amounts shown on the Schedule, if any, represent adjustments or credits made in the normal course of
business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are
presented where available.
De Minimis Rate Used: N
Rate Explanation: For purposes of charging indirect costs to federal awards, the County has not elected to use the 10 percent
de minimis cost rate as permitted by §200.414 of the Uniform Guidance.
The County receives certain federal grants as subawards from non-federal entities. Pass-through entities,
where applicable, have been identified in the Schedule with an abbreviation, defined as follows: Certain departments report on a different fiscal year than the County. Grants accounted for and reported
on year-ends other than December 31, 2024 are denoted as such in the Schedule with an asterisk (*) for
September 30 year ends.