Notes to SEFA
The accompanying schedule of expenditures of federal awards includes the federal grant activity of Coffee County, Georgia and is presented on the modified accrual basis of accounting. Under the modified accrual basis of accounting, revenues are recorded when they are both measurable and available.
The amounts expended include $0 claimed as an indirect cost recovery. Coffee County, Georgia has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.