Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Laurens County, Georgia and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
The determination of when an award is expended is based on when the activity related to the award occurred.
The County has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
Of the federal awards listed, Laurens County, Georgia had no major programs that provided amounts to subrecipients.