Notes to SEFA
The amounts shown as current year expenditures represent only federal grant portions of the program costs. Entire program costs, including the county’s portion, are more than shown. Such expenditures are recognized following, as applicable, either the cost principles in the OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments, or the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The amounts shown are the County’s share of Federal Forest Title 1 funds that it receives every year “to be used for the benefit of public schools and public roads in the county in which the national forest is situated.” The funds go into the general budget of the County Road department.