Notes to SEFA
The accompanying schedule of expenditures of federal awards includes the federal grant activity of Woodbury County and its discretely presented component unit is presented on the cash basis of accounting. Expenditures are recognized following the cost principles contained in the Uniform Guidance. The information in this schedule 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. Neither the County nor its component unit have elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
Woodbury County was awarded $12,535 that was passed through from Iowa Department of Human Services and $19,140 that was passed through from the Iowa Department of Public Health for a total of $31,675 from the State Children’s Insurance Program.
Woodbury County was awarded $96,669 that was passed through from Iowa Department of Human Services and $123,788 that was passed through from the Iowa Department of Public Health for a total of $220,457 from the Medicaid Cluster Program.
No awards were passed through to subrecipients.