Notes to SEFA
The Schedule of Expenditures of Federal Awards includes the federal grant activity of Delta County and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (“Uniform Guidance”). Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the general-purpose financial statements. Federal awards provided to sub recipients are treated as expenditures when paid or distributed to the sub recipients. The County has elected to not use the 10% de minimus indirect cost rate, as allowed under the Uniform Guidance.
The financial reporting entity consists of Delta County, Colorado (the County) as the primary government; organizations for which the County is financially accountable; and other organizations for which the nature and significance of their relationship with the County are such that exclusion would cause the County's financial statements to be misleading or incomplete. The Department of Human Services and Health Department are considered to be part of the primary government of the County because they are not legally separate. The county is accountable and has fiscal control over these departments
The County receives certain federal awards from pass-through awards from the State of Colorado. The amounts received are commingled by the State of Colorado with other funds. Only the federal amount of such pass-through awards is included in the Schedule of Expenditures of Federal Awards.
Fair market value of assistance at the time of disbursement to the recipient or the assessed value, is provided by the state or federal agency.
The County receives certain federal awards that are passed through to subrecipients as follows: Federal Amount CFDA Passed Program Title Number Through Schools and Roads- Grants to States Delta County Joint School District # 501 10.665 $78,429