Notes to SEFA
The accompanying schedule of expenditures of federal awards is presented using the modified accrual basis of accounting, which is described in Note 1 to the County's financial statements.
The County has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance; rather, the County allocates its costs pursuant to a cost allocation plan.
The SEFA reporting for the periods December 31, 2020 and 2021 reported expenditures incorrectly for the following for PCCD grants: Grant ID FYE ALN Previously Reported Corrected Amount 31253 12/31/2020 16.575 $ 7,055 $ 139,778 33121 12/31/2020 16.575 $ - $ 95,644 33121 12/31/2021 16.575 $ 303,012 $ 181,052 34656 12/31/2021 16.835 $ - $ 8,517