The accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all federal award programs of the County of San Diego, California (County). Federal awards received directly from federal agencies, as well as federal awards passed through other nonfederal agencies, primarily the State of California, are included in the SEFA. The information in the SEFA 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). The County’s reporting entity is defined in Note 1 to the County’s basic financial statements. As a result of the COVID-19 pandemic, many new federal programs have been established and funding has been added to existing federal programs. Expenditures funded from the following acts are denoted in the SEFA by the prefix COVID-19 in the federal program name: - Coronavirus Preparedness and Response Supplemental Appropriations Act - Families First Coronavirus Response Act - Coronavirus Aid, Relief, and Economic Security Act (CARES Act) - Coronavirus Response and Relief Supplemental Appropriations Act (CRRSAA) - American Rescue Plan Act (ARP)
The accompanying SEFA is presented using the modified accrual basis of accounting except for subrecipient expenditures which are recorded on the cash basis, and programs recorded in the County’s enterprise funds, which are presented using the accrual basis of accounting, which is described in Note 1 to the County’s basic financial statements. There are certain U.S. Department of Health and Human Services programs that are reported on a cash basis in accordance with guidance provided by the California Health and Human Services Agency. Certain U.S. Department of Justice and U.S. Department of Homeland Security programs are reported on a cash basis in accordance with guidance provided by the California Governor’s Office of Emergency Services. Finally, in accordance with policy guidance from the Federal Emergency Management Agency (FEMA) the County records expenditures related to the Disaster Grants – Public Assistance program (ALN 97.036) in the SEFA when (1) FEMA has approved the County’s Project and (2) the County has incurred eligible expenditures. FEMA has defined a Project as “a logical grouping of work required as a result of the declared major disaster or emergency, with a scope of work and cost estimate.” A Project was previously referred to as a Project Worksheet (PW).
Federal award expenditures agree or can be reconciled with the amounts reported in the County’s basic financial statements.
The ALNs included in the accompanying SEFA were determined based on the federal program name, review of grant contract information, and the U.S. General Services Administration’s SAM.gov website.
The County administers the CalFRESH program (federally known as the SNAP program) that is supervised by the State of California. According to guidance provided by the California Department of Social Services, no expenditures are reported in the County’s SEFA except those related to the administration of the program. In fiscal year 2024-25, the State distributed $899,864,659 in federal SNAP benefits on behalf of the County.
With the exception of the following programs, the County has not elected to use the de minimis indirect rate of up to 15 percent as allowed under the Uniform Guidance. (See Chart/Table in Note 6)
The County administered Senior Farmer’s Market Program is supervised by the California Department of Food and Agriculture. According to guidance provided by the funding agency, no expenditures are reported in the County’s SEFA except those related to the administration of the program, of which there were none in fiscal year 2024-25. In fiscal year 2024-25, the State disbursed $62,500 in Federal food vouchers on behalf of the County.
Beginning with the fiscal year ended June 30, 2006, the California Department of Aging (CDA) requires agencies who receive CDA funding to display state-funded expenditures and federal expenditures for each CDA grant awarded. The County expended the following federal and state amounts under these grants: (See Chart/Table in Note 8) Multi-Purpose Senior Services Program (MSSP) ALN 93.778: MSSP is a Medi-Cal program. Medi-Cal is administered through the California Department of Health Care Services (DHCS). The State of California Department of Aging administers the “MSSP Program” and the funds come from DHCS. Half of the funds are provided by the State General Fund and half are Federal funds. The funds are paid to the County by DHCS. However, the MSSP program started transitioning from a fee-for-services payment structure to Home and Community Based Services (HCBS) Waiver Managed Care under the Coordinated Care Initiative (CCI) effective October 1, 2014. Under the CCI payment model, the Health Plans will reimburse the County/MSSP Provider a capitated rate per member monthly for each plan member enrolled in MSSP. Federal and State expenditure amounts reported in the table above were obtained from the closeout report
Direct Medi-Cal and Medicare expenditures are excluded from the SEFA. These expenditures represent fees for services and are not included in the SEFA or in determining major federal programs. The County assists the State in determining eligibility and provides Medi-Cal and Medicare services through County owned facilities. Administrative costs related to Medi-Cal and Medicare are included in the SEFA under the Medicaid Cluster (ALN 93.778).
The California Department of Community Services and Development (CSD) requires agencies who receive CSD funding to include in the Single Audit Report certain revenue, expenditures, and budgetary information for each CSD award. (See Charts/Tables in Note 10)