Notes to SEFA
A. Basis of Presentation The accompanying Schedule of Expenditures of Federal Awards (SEFA) includes the federal grant activity of the County under programs of the federal government for the year ended December 31, 2025. 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). Because the SEFA presents only a select portion of the operations of the County, it is not intended to and does not present the financial position of the County. B. Other Significant Accounting Policies Expenditures reported on the SEFA are reported in accordance with the cash basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursement. Due to the manner in which the Highway Planning and Construction program, the Foster Care Title IV-E program, and the Child Nutrition Cluster are operated by the pass-through entities, the amounts reported on the SEFA are the reimbursements received during the reporting period.
The County has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.