Notes to SEFA
the accompanying schedule of Federal Awards Receipts and Expenditures (the Schedule) includes the federal award activity of Berkeley County , West Virginia (the County) under programs of the federal government for the year ended June 30, 2025. The information on this schedule is prepared in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requiremetns, Cost Principles, and Audit Requiremetns for Federal Awards (Uniform Guidance). Because the Schedule presnets only a selected portion of the operations of the County, it is not intended to and does not present the financail postion, changes in net position, or cash flows of the County.
Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requiremts for Federal Awards, wherein certain types of expenditures may or may not be allowalbe or may be limited as reimbursemtns. The County has elected to use the 10-percent de minimis indirect cost rate as allowed under Uniform Guidance.
The County passes certain federal awards received from U.S. Department of Justice to other governments or not-for-profit agencies (subrecipients). As note B descrives, the County reports expenditures of Federal awards to subrecipients when paid in cash.