Notes to SEFA
The County as the reporting entity for financial reporting purposes is defined in Note 2 to the County's financial statements.
The accompanying schedules of financial assistance are presented using the modified accrual basis of accounting which is described in Note 1 to the County's financial statements.
In certain instances, estimates of the federal funding have been mad based upon inforamtion received directly from the state funding agencies.
The 2023 threshold for Type A progams is $3,000,000. List of low-risk Type A Programs not audited as major.
The County has elected not to use the 10 percent de-minimis indirect cost rate allowed under Uniform Guidance.