Title: Note 3
Accounting Policies: This Schedule is prepared on the same basis of accounting of accounting as the Jefferson County financial statements. The basis of accounting Jefferson County uses represents a cash basis of accounting other than accounting principles generally accepted in the United States of America.The amounts shown as current year expenditures represent only the federal grant portion of the program costs. Entire program costs, including the Jefferson County 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.
De Minimis Rate Used: N
Rate Explanation: The Jefferson County has not elected to use the 10-percent De Minimis indirect cost rate allowed under the Uniform Guidance. The amount expended includes $359,813.61 claimed as an indirect cost recovery using an approved indirect cost rate between 8 percent and 44.84 percent.
Residential Substance Abuse Treatment (RSAT), ALN # 16.593 includes expenditures of $8,550 that were not reported in 2021.This was resolved in 2022.
Title: Note 4
Accounting Policies: This Schedule is prepared on the same basis of accounting of accounting as the Jefferson County financial statements. The basis of accounting Jefferson County uses represents a cash basis of accounting other than accounting principles generally accepted in the United States of America.The amounts shown as current year expenditures represent only the federal grant portion of the program costs. Entire program costs, including the Jefferson County 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.
De Minimis Rate Used: N
Rate Explanation: The Jefferson County has not elected to use the 10-percent De Minimis indirect cost rate allowed under the Uniform Guidance. The amount expended includes $359,813.61 claimed as an indirect cost recovery using an approved indirect cost rate between 8 percent and 44.84 percent.
Mass Vaccination FEMA 100%, ALN# 97.036 includes expenditures of $63,134.53 that were not reported in 2021. This was resolved in 2022.
Title: Note 5
Accounting Policies: This Schedule is prepared on the same basis of accounting of accounting as the Jefferson County financial statements. The basis of accounting Jefferson County uses represents a cash basis of accounting other than accounting principles generally accepted in the United States of America.The amounts shown as current year expenditures represent only the federal grant portion of the program costs. Entire program costs, including the Jefferson County 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.
De Minimis Rate Used: N
Rate Explanation: The Jefferson County has not elected to use the 10-percent De Minimis indirect cost rate allowed under the Uniform Guidance. The amount expended includes $359,813.61 claimed as an indirect cost recovery using an approved indirect cost rate between 8 percent and 44.84 percent.
Substance Abuse Block Grant, ALN # 93.788 includes expenditures of $13,193.98 that were not reported in 2021. This was resolved in 2022.
Title: Note 6
Accounting Policies: This Schedule is prepared on the same basis of accounting of accounting as the Jefferson County financial statements. The basis of accounting Jefferson County uses represents a cash basis of accounting other than accounting principles generally accepted in the United States of America.The amounts shown as current year expenditures represent only the federal grant portion of the program costs. Entire program costs, including the Jefferson County 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.
De Minimis Rate Used: N
Rate Explanation: The Jefferson County has not elected to use the 10-percent De Minimis indirect cost rate allowed under the Uniform Guidance. The amount expended includes $359,813.61 claimed as an indirect cost recovery using an approved indirect cost rate between 8 percent and 44.84 percent.
Substance Abuse Block Grant, ALN # 93.959 includes expenditures of $207.83 that were not reported in 2021. This was resolved in 2022.
Title: Note 7
Accounting Policies: This Schedule is prepared on the same basis of accounting of accounting as the Jefferson County financial statements. The basis of accounting Jefferson County uses represents a cash basis of accounting other than accounting principles generally accepted in the United States of America.The amounts shown as current year expenditures represent only the federal grant portion of the program costs. Entire program costs, including the Jefferson County 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.
De Minimis Rate Used: N
Rate Explanation: The Jefferson County has not elected to use the 10-percent De Minimis indirect cost rate allowed under the Uniform Guidance. The amount expended includes $359,813.61 claimed as an indirect cost recovery using an approved indirect cost rate between 8 percent and 44.84 percent.
Epidemiology and Laboratory Capacity of Infections Diseases Grant, ALN# 93.323 includes expenditures of $25,896.50 that were not reported in 2021. This was resolved in 2022.
Title: Note 8
Accounting Policies: This Schedule is prepared on the same basis of accounting of accounting as the Jefferson County financial statements. The basis of accounting Jefferson County uses represents a cash basis of accounting other than accounting principles generally accepted in the United States of America.The amounts shown as current year expenditures represent only the federal grant portion of the program costs. Entire program costs, including the Jefferson County 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.
De Minimis Rate Used: N
Rate Explanation: The Jefferson County has not elected to use the 10-percent De Minimis indirect cost rate allowed under the Uniform Guidance. The amount expended includes $359,813.61 claimed as an indirect cost recovery using an approved indirect cost rate between 8 percent and 44.84 percent.
Substance Abuse and Mental Health Services, ALN# 93.243 includes expenditures of $4,161.16 that were not reported in 2021. This was resolved in 2022.
Title: Note 9
Accounting Policies: This Schedule is prepared on the same basis of accounting of accounting as the Jefferson County financial statements. The basis of accounting Jefferson County uses represents a cash basis of accounting other than accounting principles generally accepted in the United States of America.The amounts shown as current year expenditures represent only the federal grant portion of the program costs. Entire program costs, including the Jefferson County 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.
De Minimis Rate Used: N
Rate Explanation: The Jefferson County has not elected to use the 10-percent De Minimis indirect cost rate allowed under the Uniform Guidance. The amount expended includes $359,813.61 claimed as an indirect cost recovery using an approved indirect cost rate between 8 percent and 44.84 percent.
NEP Stormwater Strategic Initiative, ALN# 66.123 includes expenditures of $4,034.52 that were not reported in 2021. This was resolved in 2022.
Title: Note 10
Accounting Policies: This Schedule is prepared on the same basis of accounting of accounting as the Jefferson County financial statements. The basis of accounting Jefferson County uses represents a cash basis of accounting other than accounting principles generally accepted in the United States of America.The amounts shown as current year expenditures represent only the federal grant portion of the program costs. Entire program costs, including the Jefferson County 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.
De Minimis Rate Used: N
Rate Explanation: The Jefferson County has not elected to use the 10-percent De Minimis indirect cost rate allowed under the Uniform Guidance. The amount expended includes $359,813.61 claimed as an indirect cost recovery using an approved indirect cost rate between 8 percent and 44.84 percent.
Medical Assistance Program, ALN# 93.778 includes expenditures of $22,362.33 that were not reported in 2021. This was resolved in 2022.
Title: Note 11
Accounting Policies: This Schedule is prepared on the same basis of accounting of accounting as the Jefferson County financial statements. The basis of accounting Jefferson County uses represents a cash basis of accounting other than accounting principles generally accepted in the United States of America.The amounts shown as current year expenditures represent only the federal grant portion of the program costs. Entire program costs, including the Jefferson County 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.
De Minimis Rate Used: N
Rate Explanation: The Jefferson County has not elected to use the 10-percent De Minimis indirect cost rate allowed under the Uniform Guidance. The amount expended includes $359,813.61 claimed as an indirect cost recovery using an approved indirect cost rate between 8 percent and 44.84 percent.
FEMA- Hazard Mitigation Grant, ALN# 97.039, prior year the State share has not been split and therefore there were reported to SEFA. Effective in 2022, the State share was reported separately to the State.
Title: Note 12
Accounting Policies: This Schedule is prepared on the same basis of accounting of accounting as the Jefferson County financial statements. The basis of accounting Jefferson County uses represents a cash basis of accounting other than accounting principles generally accepted in the United States of America.The amounts shown as current year expenditures represent only the federal grant portion of the program costs. Entire program costs, including the Jefferson County 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.
De Minimis Rate Used: N
Rate Explanation: The Jefferson County has not elected to use the 10-percent De Minimis indirect cost rate allowed under the Uniform Guidance. The amount expended includes $359,813.61 claimed as an indirect cost recovery using an approved indirect cost rate between 8 percent and 44.84 percent.
FEMA- Disaster Public Assistant Grant, ALN# 97.036, prior year the State share has not been split and therefore the expenditures were reported to SEFA. Effective in 2022, the State share was reported separately to the State.
Title: Note 13
Accounting Policies: This Schedule is prepared on the same basis of accounting of accounting as the Jefferson County financial statements. The basis of accounting Jefferson County uses represents a cash basis of accounting other than accounting principles generally accepted in the United States of America.The amounts shown as current year expenditures represent only the federal grant portion of the program costs. Entire program costs, including the Jefferson County 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.
De Minimis Rate Used: N
Rate Explanation: The Jefferson County has not elected to use the 10-percent De Minimis indirect cost rate allowed under the Uniform Guidance. The amount expended includes $359,813.61 claimed as an indirect cost recovery using an approved indirect cost rate between 8 percent and 44.84 percent.
Federal Forest Title 111 , ALN# 10.665 includes expenditures of $15,887.70 that were not reported in 2021. This was resolved in 2022.