Notes to SEFA
The accompanying schedule of expenditures of federal awards includes the federal grant activity of Montgomery County, Kansas and is presented on the cash basis of accounting modified for encumbrances. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the regulatory basis financial statement.
Montgomery County, Kansas did not elect to use the de minimis indirect cost rate allowed under Section 200.414(f) of the Uniform Guidance.