Audit 364810

Title: NOTE 1 - BASIS OF PRESENTATION Accounting Policies: Federal program expenditures included in the Schedule are presented on the modified accrual basis of account. The information in the Schedule is presented in accordance with requirements of Tilte 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements of Federal Awards (Uniform Guidance). Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of the basic financial statements. Expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The County has not elected to utilize the 10 percent de minimis indirect cost rate. The County does not collect indirect funds reimbursement for Federal grant reimbursements. The accompanying Schedule of Expenditures of Federal Awards (the SEFA or Schedule) includes federal grant activity of the County. The County receives federal awards both directly from federal agencies and indirectly through pass-through entities. The information in this Schedule is presented in accordance with the requirements of Title 2 US Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements of 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 postion, changes in net assets, or cash flows of the County. Federal program expenditures included in the Schedule are presented on the modified accrual basis of account. The information in the Schedule is presented in accordance with requirements of Tilte 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements of Federal Awards (Uniform Guidance). Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of the basic financial statements.

Title: NOTES 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: Federal program expenditures included in the Schedule are presented on the modified accrual basis of account. The information in the Schedule is presented in accordance with requirements of Tilte 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements of Federal Awards (Uniform Guidance). Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of the basic financial statements. Expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The County has not elected to utilize the 10 percent de minimis indirect cost rate. The County does not collect indirect funds reimbursement for Federal grant reimbursements. Expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.

Title: NOTE 3 - INDIRECT COST RATE Accounting Policies: Federal program expenditures included in the Schedule are presented on the modified accrual basis of account. The information in the Schedule is presented in accordance with requirements of Tilte 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements of Federal Awards (Uniform Guidance). Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of the basic financial statements. Expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The County has not elected to utilize the 10 percent de minimis indirect cost rate. The County does not collect indirect funds reimbursement for Federal grant reimbursements. The County has not elected to utilize the 10 percent de minimis indirect cost rate. The County does not collect indirect funds reimbursement for Federal grant reimbursements.