Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal award activity of the County of Placer (County) under programs of the federal government for the fiscal year ended June 30, 2025. The information in the 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). Because the Schedule presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net position, or cash flows of the County.
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 the Office of Management and Budget’s Catalog of Federal Domestic Assistance.
When federal awards are received from a pass-through entity, the Schedule indicates, if assigned, the identifying grant or contract number that has been assigned by 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 ALN 93.778).
The County has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The following represents expenditures for the CalEMA programs for the fiscal year ended June 30, 2025. The amounts reported in the Schedule are determined by calculating the federal portion of the current fiscal year expenditures. The following schedule presents the breakdown between the federal, state and county portions for the fiscal year ended June 30, 2025: