Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (Schedule) is a supplementary schedule to the County’s basic financial statements and is presented for purposes of additional analysis. The Schedule is required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
a. The Schedule includes the federal grant activity of Weber County under programs of the federal government for the year ended December 31, 2025. Because the Schedule presents only a selected portion of the operations of Weber County, it is not intended to and does not present the financial position, changes in net position, or cash flows of Weber County. b. The County’s reporting entity is fully described in Footnote 1 of the County’s basic financial statements.
a. Basis of accounting – Federal financial assistance programs included in the Schedule are primarily reported in the County’s basic financial statements as grants and contributions in the entity-wide Statement of Activities and as intergovernmental revenue in the fund financial statements. The Schedule is presented using the same basis of accounting as that used in reporting the expenditures of the related funds in the County’s basic financial statements. The basis of accounting used for each fund is described in Footnote 1 of the County’s basic financial statements. b. Pass-through entity identifying numbers are presented where available. c. Matching costs – The Schedule does not include matching expenditures. d. The County has elected to use the 10% de minims cost rate. Weber Area Dispatch, discrete component units of Weber County, has also elected to use the 10% de minis cost rate. The Weber Morgan Health Department, a separate discrete component unit of the County, has not elected to use the de minimis rate.
Noncash federal awards represent commodities consumed during the year, expressed at market value. The State of Utah estimates the per unit fair market value of these commodities, Noncash federal financial assistance is calculated by multiplying the per unit fair market value by the net commodities consumed.
Expenditures reported in the Schedule agree with the federal revenues reported in the County’s basic financial statements with the following reconciling items