Notes to SEFA
The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal grant activity of the Sussex County Division of Social Services (the "Division") programs of the Federal government for the year ended December 31, 2025. The information in this schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrivia Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance") . Because the schedule presents only a selected portion of the operations of the Division, it is not intended to and do not present the financial position or changes in fund balance of the Division.
Amounts reported in the accompanying schedules agree with the amounts reported in the related federal financial reports for the year ended December 31, 2025 except expenditures from the Assistance Account which are reported on a December 1 fiscal year end basis consistent with the financial statements.
Expenditures reported on the accompanying schedule of expenditures of federal awards is reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts, if any, shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through identifying numbers are presented where available. The Division has elected not to use the 15 percent de minimis indirect cost rate as allowed under the Uniform Guidance.