Notes to SEFA
The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Ramsey County under programs of the federal government for the year ended December 31, 2023. 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). Because the Schedule presents only a selected portion of the operations of Ramsey County, it is not intended to and does not present the financial position or changes in net assets of Ramsey County.
Expenditures reported on the Schedule are presented on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Subpart E of the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Ramsey County has not elected to use the 10 percent de minimis cost rate as allowed under Uniform Guidance.
For Federal Pass-through programs marked as “N/A”, Ramsey County was unable to obtain a pass-through grant number.