Notes to SEFA
Title: Federl Insurances and Non-cash Assistance
Accounting Policies: Basis of Presentation
The accompanying schedule includes the federal grant activity of the County for the year ended December 31, 2024. The information in the Schedule is presented in accordance with therequirements of the Uniform Guidance. Federal Financial Assistance Pursuant to the Single AuditAct of 1984; the Single Audit Act Amendments of 2004, and the Uniform Guidance, federalfinancial assistance is defined as assistance provided by a federal agency, either directly orindirectly, in the form of grants, contracts, cooperative agreements, loans, loan guarantees,property, interest subsidies, insurance, endowments, or direct appropriations. Federal financialassistance does not include direct federal cash assistance to individuals.
Assistance Listing Number (ALN) - The Uniform Guidance requires the Schedule to show thetotal expenditures for each of the County's federal financial assistance programs as identified inthe ALN. The ALN is a government-wide summary of individual federal programs. Eachprogram included in the ALN is assigned a five-digit program identification number which isreflected in the Schedule.
Type A and Type B Programs - The Single Audit Act of 1984 (as subsequently amended) and theUniform Guidance establish the levels to be used in defining Type A and Type B federalprograms. Type A programs for the County are those programs that exceeded $750,000 in thefederal awards expended for the fiscal year ended December 31, 2022. All other programs areclassified as Type B programs by the County.
Reporting Entity and Basis of Accounting
The County’s reporting entity is fully described in Note 1 of its basic financial statements.Federal financial assistance programs included in the Schedule are reported in the County's basicfinancial statements as intergovernmental revenue in the general and other governmental funds.Such expenditures are recognized following the Uniform Guidance, where certain types ofexpenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: Y
Rate Explanation: The County has elected to use the 10-percent de minimis indirect cost rate allowed under theUniform Guidance.
The County received non-cash assistance in the form of WIC vouchers. Amounts are included in expenditures from pass-through awards assistance listing number 10.557 on the Schedule of Expenditure of Federal Awards.
Title: Loan and Loan Guarantee Programs
Accounting Policies: Basis of Presentation
The accompanying schedule includes the federal grant activity of the County for the year ended December 31, 2024. The information in the Schedule is presented in accordance with therequirements of the Uniform Guidance. Federal Financial Assistance Pursuant to the Single AuditAct of 1984; the Single Audit Act Amendments of 2004, and the Uniform Guidance, federalfinancial assistance is defined as assistance provided by a federal agency, either directly orindirectly, in the form of grants, contracts, cooperative agreements, loans, loan guarantees,property, interest subsidies, insurance, endowments, or direct appropriations. Federal financialassistance does not include direct federal cash assistance to individuals.
Assistance Listing Number (ALN) - The Uniform Guidance requires the Schedule to show thetotal expenditures for each of the County's federal financial assistance programs as identified inthe ALN. The ALN is a government-wide summary of individual federal programs. Eachprogram included in the ALN is assigned a five-digit program identification number which isreflected in the Schedule.
Type A and Type B Programs - The Single Audit Act of 1984 (as subsequently amended) and theUniform Guidance establish the levels to be used in defining Type A and Type B federalprograms. Type A programs for the County are those programs that exceeded $750,000 in thefederal awards expended for the fiscal year ended December 31, 2022. All other programs areclassified as Type B programs by the County.
Reporting Entity and Basis of Accounting
The County’s reporting entity is fully described in Note 1 of its basic financial statements.Federal financial assistance programs included in the Schedule are reported in the County's basicfinancial statements as intergovernmental revenue in the general and other governmental funds.Such expenditures are recognized following the Uniform Guidance, where certain types ofexpenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: Y
Rate Explanation: The County has elected to use the 10-percent de minimis indirect cost rate allowed under theUniform Guidance.
No loan or loan guarantee programs were expended during, nor did any exist as of, the fiscal yearended December 31, 2024.