Notes to SEFA
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity ofthe County and is prepared on the modified accrual basis of accounting. The information in thisschedule is presented in accordance with the requirements of the Title 2 U.S. Code of FederalRegulations Part 200, Uniform Administrative Requirements, Cost Principles, and AuditRequirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in thisschedule may differ from amounts presented in, or used in the preparation of, the basic financialstatements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.