Notes to SEFA
The Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of accounting. The modified accrual basis of accounting is described in Note I of the basic financial statements. 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 of the amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements.
The Schedule of Expenditures of Federal Awards presents the activity of all applicable federal awards programs of the County. The County’s reporting entity is defined in Note I of the basic financial statements. Federal awards received directly from federal agencies, as well as awards passed through other government agencies, are included on the Schedule of Expenditures of Federal Awards.
The County did not elect to use the de minimis indirect cost rate as allowed in the Uniform Guidance.
None of the expenditures presented on the Schedule of Expenditures of Federal Awards were passed through to subrecipients.