Notes to SEFA
Title: Note 3 - Noncash Awards
Accounting Policies: This Schedule is prepared on the same basis of accounting as the County's financial statements. The County uses the cash accounting.
De Minimis Rate Used: N
Rate Explanation: The County has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The amount expended includes indirect cost recovery using an approved indirect cost rate of 28.94 percent.
The amount of vaccine reported on the Schedule is the value of vaccine received by the County during current year and priced as prescribed by WA Dept of Health.
Title: Note 4 - Program Costs
Accounting Policies: This Schedule is prepared on the same basis of accounting as the County's financial statements. The County uses the cash accounting.
De Minimis Rate Used: N
Rate Explanation: The County has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The amount expended includes indirect cost recovery using an approved indirect cost rate of 28.94 percent.
The amounts shown as current year expenditures represent only the federalaward portion of the program costs. Entire program costs, including the County portion, are more than shown. Such expenditures are recognized following 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.
Title: Note 5 - Expenditures from Previous Reporting Year
Accounting Policies: This Schedule is prepared on the same basis of accounting as the County's financial statements. The County uses the cash accounting.
De Minimis Rate Used: N
Rate Explanation: The County has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The amount expended includes indirect cost recovery using an approved indirect cost rate of 28.94 percent.
The County found expenditures for the following grants were not reported on the 2021 SEFA. The amounts are immaterial and therefore have been included in the 2022 Expenditures.15.608 McDonald Creek Fish Passage Barrier Removal $1,192.63 15.614 Lower Dungeness Floodplain Restoration$ 424.35 20.600 WSTC Emphasis Patrols$ 763.7721.027 Clallam County Broadband Commerce$1,164.5293.069 HHS PHRPR$ 417.52
Title: Note 6 - 2021 Overstatement of Expenditures
Accounting Policies: This Schedule is prepared on the same basis of accounting as the County's financial statements. The County uses the cash accounting.
De Minimis Rate Used: N
Rate Explanation: The County has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The amount expended includes indirect cost recovery using an approved indirect cost rate of 28.94 percent.
The following corrections were made for the overstatement of expenditures in the 2021 SEFA. These amounts are immaterial and therefore deducted from the 2022 expenditure reporting.a.Due to a posting error in 2021, the expenditures for the EPA/WA DOE LID Stormwater Discharge Grant (66.123) were overstated by $18,187.62. To correct the overall reporting for this grant, expenditures for 2022 were reduced by the overstated amount previously reported in 2021.b.Expenditure amount revision overstated expenditures on the 2021 SEFA for the HAVA Election Security Grant (90.404) in the amount of $183.80. To correct grant reporting, 2022 expenditures were reduced by the overstatement amount previously reported in 2021.
Title: Note 7 - FEMA Expenditures from 2021
Accounting Policies: This Schedule is prepared on the same basis of accounting as the County's financial statements. The County uses the cash accounting.
De Minimis Rate Used: N
Rate Explanation: The County has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The amount expended includes indirect cost recovery using an approved indirect cost rate of 28.94 percent.
The following corrections were made for the overstatement of expenditures in the 2021 SEFA. These amounts are immaterial and therefore deducted from the 2022 expenditure reporting.a.Due to a posting error in 2021, the expenditures for the EPA/WA DOE LID Stormwater Discharge Grant (66.123) were overstated by $18,187.62. To correct the overall reporting for this grant, expenditures for 2022 were reduced by the overstated amount previously reported in 2021.b.Expenditure amount revision overstated expenditures on the 2021 SEFA for the HAVA Election Security Grant (90.404) in the amount of $183.80. To correct grant reporting, 2022 expenditures were reduced by the overstatement amount previously reported in 2021.