The accompanying Schedule of Expenditures of Federal Awards (Schedule) presents the activity of all federal award programs of the County of El Dorado (County), with the exception of the federal award programs of the El Dorado County Transportation Commission, the Children and Families Commission, and the El Dorado County Transit Authority, which were subject to separate audits by independent auditors. The County’s reporting entity is defined in Note 1 to the County’s basic financial statements. All federal awards received directly from federal agencies, as well as federal awards passed through other governmental agencies, are included in the Schedule.
The accompanying Schedule includes the federal grant activity of the County. The County’s financial statements are presented in accordance with accounting principles generally accepted in the United States of America. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200 (2 CFR Part 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of, the financial statements. Non-Cash Assistance. The Schedule contains values for the following non-cash assistance, which is not presented in the financial statements: 10.576 Senior Farmers Market Nutrition Program – Coupons in the amount of $5,000 are reported at the value of coupons distributed.
The expenditures reported in the accompanying Schedule agree, in all material respects, to the associated expenditures reported within the County’s fund financial statements. Specifically, with the exception of federal award expenditures reported on the cash basis, federal award expenditures accounted for under governmental fund types use the modified accrual basis of accounting while those accounted for under proprietary fund types use the accrual basis of accounting. Federal award expenditures that are required to be reported by the federal cognizant agency on the cash basis have been reported on the Schedule on the cash basis. Any differences between the cash and modified accrual basis of accounting for these expenditures are immaterial.
The program titles and Assistance Listing Numbers were obtained from the federal grantor or pass-through grantor. When no Assistance Listing Number had been assigned to a program, the two-digit federal agency identifier and the federal contract number were used. If there was no federal contract number, the two-digit federal agency identifier and a “U” (unknown) followed by a two digit number were used to identify the award.
When federal awards were received from a pass-through entity, the Schedule of Expenditures of Federal Awards shows, if available, the grantor award number assigned by the pass through entity. When no grantor award number is shown, the County has either determined that no grantor award number is assigned for the program or the County was unable to obtain a grantor award number from the pass-through entity.
The following program loan balances and transactions relating to these programs are included in the County’s financial statements. Loans outstanding at the beginning of the year and loans made during the year (if applicable) are included in the federal expenditures presented in the Schedule on page 15. Loans with continuing compliance requirements and funded through federal programs, for which the federal government is at risk, carried the following balances as of June 30, 2025: (See the Notes to the SEFA for chart/table)
The California Department of Aging (CDA) requires agencies that receive CDA funding to display state funded expenditures discretely along with the related federal expenditures. The County expended the following federal and state amounts under these grants: (See the Notes to the SEFA for chart/table)
The County expended the State amounts on the following projects during the year ended June 30, 2025: (See the Notes to the SEFA for chart/table)
The 10% de minimis indirect cost rate was used in the following federal programs: (See the Notes to the SEFA for chart/table) The 15% de minimis indirect cost rate (post October 1, 2024 grants) was used in the following federal programs: (See the Notes to the SEFA for chart/table)
Summarizing major program totals of funds passed through multiple agencies. (See the Notes to the SEFA for chart/table)