Notes to SEFA
Federal and state expenditures are presented on the modified accrual basis of accounting in accordance with Uniform Guidance and Ch. 10.550 Rules of the Florida Auditor General.
The supplementary schedule of expenditures of federal award programs and state financial assistance projects includes all the funds of the primary government as defined by GASB 14, The Financial Reporting Entity.
The County has not elected to use the fifteen percent de minimis indirect cost rate allowed under the Uniform Guidance.
There were no other types of financial assistance to include endowments, insurance in effect, non-cash assistance, donated property, or free rent received or included in the schedule of expenditures of federal award programs and state financial assistance projects.
For the year ended September 30, 2025, the County did not pass any grant funding through to subrecipients.