Notes to SEFA
The Schedule of Expenditures of Federal Awards (the Schedule) is a supplementary schedule to the basic financial statements designed to provide expenditure information for each federal program in which the County participated. 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).
Basis of Accounting The information in the Schedule is presented in accordance with Title 2 U.S. Code of Federal Regulations Part 200. The Schedule is prepared using the same accounting policies and basis of accounting as the basic financial statements. Assistance Listing Numbers Title 2 U.S. Code of Federal Regulations Part 200 required the schedule to show the total expenditures for each of the County’s federal financial assistance programs as identified by Assistance Listing number. The Assistance Listing is a government-wide compendium of individual federal programs which assigns a five-digit program identification Assistance Listing number to each federal program. Major Programs Uniform Guidance establishes the levels of expenditures and other criteria to be used in defining major programs. Major programs have been noted on the Schedule of Findings and Questioned Costs in accordance with those definitions. WIC Checks Expenditures are recorded for WIC checks on the Schedule based on information provided by the State of Utah Department of Health. The value of WIC checks is excluded from grant revenue and grant expenditures in the financial statements of Bear River Health Department.
The Schedule includes a portion of costs associated with general activities that are allocated to federal financial assistance programs using direct labor as a basis of allocation. The County has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.