Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards presents the activity of all of the federal award programs of the County of Tulare, California (the County), for the year ended June 30, 2025. Federal awards received directly from federal agencies as well as federal awards passed through other government agencies are included in the schedule.
Consistent with the County’s method of filing federal financial reports, the accompanying Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of accounting.
Information reported in the accompanying Schedule of Expenditures of Federal Awards is in substantial agreement with the information reported in related federal financial reports for the major federal programs.
The following schedule presents the amount of outstanding loans by Assistance Listing No.:
The County has elected to use the de minimis indirect cost rate allowed under the Uniform Guidance for certain federal grants, as applicable based on the award terms.
The County has provided federal awards to various subrecipients. For the year ended June 30, 2025, amounts provided to subrecipients from each federal program are as follows:
The following is the required disclosure of the detail of expenditures for CalOES, BSCC, CalVCB, and DOJ grants for the year ended June 30, 2025. The following also represents CalOES, BSCC, CalVCB, and DOJ grants with state and federal participation, including County matching requirements.