Title: Basis of Presentation
Accounting Policies: Expenditures reported on the schedule are reported on the modified cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and/or OMB Circular A-87, Cost Principles of State, Local, and Indian Tribal Governments, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Due to the nature of the grants, expenditures may have been paid during the fiscal year ended November 30, 2024, but reimbursed in the subsequent fiscal year.
De Minimis Rate Used: N
Rate Explanation: Crawford County did not elect to use the de minimis indirect cost rate, or any other indirect cost rate.
The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activity of Crawford County, Illinois under programs of the federal government for the year ended November 30, 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 Crawford County, Illinois, it is not intended to and does not present the financial position or changes in net assets of Crawford County, Illinois.
Title: Summary of Significant Accounting Policies
Accounting Policies: Expenditures reported on the schedule are reported on the modified cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and/or OMB Circular A-87, Cost Principles of State, Local, and Indian Tribal Governments, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Due to the nature of the grants, expenditures may have been paid during the fiscal year ended November 30, 2024, but reimbursed in the subsequent fiscal year.
De Minimis Rate Used: N
Rate Explanation: Crawford County did not elect to use the de minimis indirect cost rate, or any other indirect cost rate.
Expenditures reported on the schedule are reported on the modified cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and/or OMB Circular A-87, Cost Principles of State, Local, and Indian Tribal Governments, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Due to the nature of the grants, expenditures may have been paid during the fiscal year ended November 30, 2024, but reimbursed in the subsequent fiscal year.
Title: Illinois Department of Human Services Additional Requirements
Accounting Policies: Expenditures reported on the schedule are reported on the modified cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and/or OMB Circular A-87, Cost Principles of State, Local, and Indian Tribal Governments, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Due to the nature of the grants, expenditures may have been paid during the fiscal year ended November 30, 2024, but reimbursed in the subsequent fiscal year.
De Minimis Rate Used: N
Rate Explanation: Crawford County did not elect to use the de minimis indirect cost rate, or any other indirect cost rate.
The County did not receive any non-cash insurance assistance and did not have any loans or loan guarantees outstanding as of November 30, 2024.
Title: Indirect Cost Rate
Accounting Policies: Expenditures reported on the schedule are reported on the modified cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and/or OMB Circular A-87, Cost Principles of State, Local, and Indian Tribal Governments, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Due to the nature of the grants, expenditures may have been paid during the fiscal year ended November 30, 2024, but reimbursed in the subsequent fiscal year.
De Minimis Rate Used: N
Rate Explanation: Crawford County did not elect to use the de minimis indirect cost rate, or any other indirect cost rate.
Where applicable, Crawford County, Illinois has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.