Notes to SEFA
The accompanying schedule of expenditures of federal awards 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, using the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this schedule may differ from amoutns presented in the financial statements.
Expenditures reported on the Schedule are generally reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, either the Cost Principles in Office of Management and Budget Circular A-87, Cost Principles for State, Local and Indian Tribal Governments or the cost principles contained in the Uniform Guidance. As such, certain types of expenditures are not allowable or are limited as to reimbursement.
The County did not pass through any federal funds to sub-recipients during the year ended December 31, 2025.
The County has elected to use the 15 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The County's Department of Human Services operates several federally funded human services programs where benbefits are provided to qualified citizens. The revenue and expenditures associated with these federal programs are recognized in the County's basic financial statements.