The Schedule of Financial Assistance is prepared on the same basis of accounting as Thurston County’s financial statements. Thurston County uses the accrual basis of accounting for all funds except the government types, which use the modified accrual basis of accounting. There is one exception to this general rule. See Note 4 below for exceptions. The amounts shown as current year expenditures represent only the federal grant portion of the program costs. Entire program costs, including the County’s portion, are more than shown. Such expenditures are recognized following, as applicable, either the cost principles in the OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments, or the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The County’s Public Health and Social Services department elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance on Assistance Listing 14.218, contracts B-24-UC-53-0007 and B-20-UW-53-0007.
The County was unable to obtain other identification numbers.
Due to timing issues associated with a random sample method used by the granting agency to calculate allowable expenditures, we have been advised by our on-site auditors to report the receipts of cash for this grant. This represents a departure from our normal basis of accounting as described in Note 1 above.
The amount expended includes indirect cost recovery. The following provides details of the indirect costs recovered: Assistance Listing Number Contract # Indirect Cost Rate Amount 14.218 B-20-UW-53-0007 Variable $433.9114.218 B-24-UC-53-0007 Variable $5,371.7814.218 B-23-UC-53-0007 Variable $39,680.7614.239 M22-DC-53-0207 Variable $23,993.9014.239 M23-DC-53-0207 Variable $4,625.7614.239 M21-DP530207 Variable $2,120.8515.615 19-14875 10.00% $5,295.88 20.205 STPUS-5238(011) 25.00% $168.7920.939 693JJ32340335 10.00% $9,267.01 21.027 SFY23-46141-003 Variable $19,934.4366.472 CLH31030 AM19 36.44% $306.20 93.069 CLH31030 36.44% $69,230.26 93.116 CLH31030 36.44% $3,161.55 93.268 CLH31030 36.44% $433.91 93.268 CLH31030 36.44% $13,232.85 93.268 CLH31030-AM2 30.69% $50.57 93.323 CLH32070 36.44% $121,938.8593.391 CLH31030 36.44% $13,025.49 93.563 2110-80383 11.12% $33,831.0093.563 2110-80383 6.82% $42,408.6493.563 2163-32124 8.28% $9,200.0093.994 CLH31030 36.44% $45,584.18 93.994 T03-0213-23 29.00% $3,722.81 93.994 T03-0213-23 29.00% $4,018.73 93.994 T03-0213-23 29.00% $7,534.38
The amounts shown as current year expenditures represent only the federal award portion of the program costs. Entire program costs, including the County’s portion, are more than shown. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The 2024 Schedule of Expenditure of Federal Awards (SEFA) includes 2022 expenditures for $943,523.82 not reported on the 2022 SEFA, all are under ALN 97.036 and are public assistance disaster grants.