Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards ("SEFA") includes the federal grant activity of York County, South Carolina and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the fmancial statements. Expenditures for federal fmancial assistance awarded directly from federal agencies, as well as those passed through other government agencies, are included on the SEF A. 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 non-federal share of certain program costs and loans are not included in the accompanying SEF A.
The County elected not to use the de minimis cost rate of 10%.