Notes to SEFA
Expenditures on the Schedule are presented using the modified accrual basis of accounting for the governmental funds and the accrual basis of accounting for the proprietary funds. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The Assistance Listing numbers included in this report were determined based on the program name, review of grant or contract information and SAM.gov.
When federal awards are received from a pass-through entity, the schedule of expenditures of federal awards shows, if available, the identifying number assigned by the pass-through entity. When no identifying number is shown, the County determined that no identifying number is for the program for the program or the County was unable to obtain an identifying number from the pass-through entity.
Direct Medi-Cal and Medicare expenditures are excluded from the Schedule. These expenditures represent fees for services and are not included in the Schedule or in determining major programs. The County assists the state of California in determining eligibility and provides Medi-Cal and Medicare services through County-owned facilities. However, administrative costs related to Medi-Cal and Medicare are included in the Schedule under the Medical Assistance Program (Federal Assistance Listing Number 93.778).
Outstanding federally funded program loans, with continuing compliance requirements, carried balances as of June 30, 2025 as follows: Federal Outstanding Awards Loans Loans New Expended ALN No. Federal Program June 30, 2025 July 1, 2024 Loans June 30, 2025 14.228 Community Development Block Grant/States Program $ 3 51,438 $ 3 51,438 $ - $ 3 51,438 14.239 Home Investment Partnership Program 7 59,207 9 23,522 - $ 9 23,522