Title: Organization
Accounting Policies: Expenditures reported on the schedule are reported on the modified accrual basis ofaccounting. Such expenditures are recognized following, as applicable, either thecost principles in OMB, Circular A-87, Cost Principles for State, Local, and IndianTribal Governments (Circular), or cost principles contained in the UniformGuidance, wherein certain types of expenditures are not allowable or are limited asto reimbursement.
De Minimis Rate Used: N
Rate Explanation: The County has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
Johnson County, Kansas (the County) is the recipient of several federal grants. Various County departments administer these grant programs. Grants areaccounted for in the General Fund, Special Revenue Funds, and Enterprise Funds ofthe County department benefiting from the grant. The accompanying schedule ofexpenditures of federal awards presents the activity of all federal award programs ofJohnson County, Kansas (the County) for the year ended December 31, 2022. Allfederal awards received directly from federal agencies, as well as federal awardspassed through other governmental agencies, are included on the schedule.
Title: Basis of Presentation
Accounting Policies: Expenditures reported on the schedule are reported on the modified accrual basis ofaccounting. Such expenditures are recognized following, as applicable, either thecost principles in OMB, Circular A-87, Cost Principles for State, Local, and IndianTribal Governments (Circular), or cost principles contained in the UniformGuidance, wherein certain types of expenditures are not allowable or are limited asto reimbursement.
De Minimis Rate Used: N
Rate Explanation: The County has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The accompanying schedule of expenditures of federal awards includes the federal grant activity of the County under programs of the federal government for the year ended December 31, 2022. 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 (the Uniform Guidance). Because the schedule presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in fund balances or cash flows of the County.
Title: Local Government Contributions
Accounting Policies: Expenditures reported on the schedule are reported on the modified accrual basis ofaccounting. Such expenditures are recognized following, as applicable, either thecost principles in OMB, Circular A-87, Cost Principles for State, Local, and IndianTribal Governments (Circular), or cost principles contained in the UniformGuidance, wherein certain types of expenditures are not allowable or are limited asto reimbursement.
De Minimis Rate Used: N
Rate Explanation: The County has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
Local cost sharing is required by certain federal grants. The amount of cost sharing varies with each program. Only the federal share of expenditures is presented in the Schedule of Expenditures of Federal Awards.
Title: Additional Audits
Accounting Policies: Expenditures reported on the schedule are reported on the modified accrual basis ofaccounting. Such expenditures are recognized following, as applicable, either thecost principles in OMB, Circular A-87, Cost Principles for State, Local, and IndianTribal Governments (Circular), or cost principles contained in the UniformGuidance, wherein certain types of expenditures are not allowable or are limited asto reimbursement.
De Minimis Rate Used: N
Rate Explanation: The County has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
Grantor agencies reserve the right to conduct additional audits on the Countys grant programs for the economy, efficiency and program results, which may result in disallowed costs to the County. However, management does not believe such audits would result in any disallowed costs that would be material to the Countys financial position at December 31, 2022.