The accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the expenditures for all federal award programs of the County of Alameda (the County), except as discussed (in notes 7 and 8) below. The County’s financial reporting entity is defined in note 1(A) to the County’s basic financial statements. The County’s basic financial statements include the operations of the Alameda County Housing and Community Development Department and Alameda County Healthy Homes which, during the year ended June 30, 2025, expended $10,176,233 and $1,412,827 in federal awards, respectively. These federal expenditures are not included in the accompanying schedule. Additionally, Medical Assistance (Medi-Cal) and Medicare Hospital Insurance (Medicare) are not considered federal awards (note 4).
The accompanying SEFA is presented using the modified accrual basis of accounting, which is described in note 1(C) to the County’s basic financial statements. The County did not elect to use the de minimis indirect cost rate as covered in §200.414 Indirect (F&A) costs, with the exception of the District Attorney’s Office. The de minimis indirect cost rate is calculated as 10% of modified total direct costs for eligible federal awards issued prior to October 1, 2024. For federal awards issued on or after October 1, 2024, consistent with the revisions to 2 CFR 200.414(f), the de minimis indirect cost rate is calculated as 15% of modified total direct costs.
Expenditures of federal awards are reported in the County’s basic financial statements in the general fund and other governmental funds. Amounts reported in the accompanying SEFA agree or can be reconciled with amounts reported in the related federal award reports and the County’s basic financial statements.
Medi-Cal and Medicare program expenditures are excluded from the SEFA. These expenditures represent fees for services; therefore, neither is considered a federal award program of the County for the purposes of the SEFA 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 health facilities. Medi-Cal administrative expenditures are included in the SEFA as they do not represent fees for services.
The SEFA includes the State-designated Aging Cluster, which is different from Part 5 of the 2025 OMB Compliance Supplement, as permitted by the Uniform Guidance in 2 CFR 200.1. The State-designated Aging Cluster includes assistance listing numbers 93.041, 93.042, 93.043, 93.044, 93.045, 93.052, and 93.053.
After a presidentially declared disaster, FEMA provides Disaster Grants – Public Assistance (ALN 97.036) to reimburse eligible costs for the repair, replacement, or restoration of disaster-damaged facilities. Expenditures related to these grants, totaling $156,534, were incurred prior to FY25, and FEMA approved the projects in FY25. In accordance with the reporting requirements, these expenditures are recorded on the Schedule of Expenditures of Federal Awards (SEFA) for FY25.
The Alameda County Housing & Community Development Department (the Department) federal expenditures are excluded from the SEFA because such expenditures are audited separately. Expenditures for the programs of the Department listed below are taken from the separate single audit report for the year ended June 30, 2025. The programs of the Department are as follows:
The Alameda County Healthy Homes (“the Program”) federal expenditures are excluded from the SEFA because such expenditures are audited separately. Expenditures for the program of the Program listed below are taken from the separate single audit report for the year ended June 30, 2025 are as follows:
The California Department of Aging (CDA) requires agencies that receive CDA funding to display statefunded expenditures discretely along with federal expenditures. The County expended the following federal and state amounts under these grants in the year ended June 30, 2025:
The following table summarizes clusters funded by various sources or grants whose totals are not shown on the SEFA: