Notes to SEFA
Accounting Policies: Basis of AccountingThe information in the Schedule is presented in accordance with Title 2 U.S. Code of FederalRegulations Part 200. The Schedule is prepared using the same accounting policies and basis ofaccounting as the basic financial statements. Assistance Listing NumbersTitle 2 U.S. Code of Federal Regulations Part 200 requires the Schedule to show the totalexpenditures for each of the Countys federal financial assistance programs as identified byAssistance Listing number. Assistance Listing is a government-wide compendium of individualfederal programs which assigns a five-digit program identification Assistance Listing number toeach federal program. Major ProgramsTitle 2 U.S. Code of Federal Regulations Part 200 establishes the levels of expenditures orexpenses and other criteria to be used in defining major programs. Major programs have beennoted in the Schedule of Findings and Questioned Costs in accordance with those definitions.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.