Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards includes the federal award activity of Sumter County, Georgia ("the County")and is presented using the modified accrual basis of accounting. All financial assistance received directly from Federal agencies, as well as financial assistance passed through other government agencies, is included in the accompanying schedule. 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 ("Uniform Guidance"). Such categories have been denoted on the Schedule of Expenditures of Federal Awards.
The determination of when an award is expended is based on when the activity related to the award occurred.
The County has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.