Notes to SEFA
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federalgrant activity of Sumter County, South Carolina (the "County"), and is presented on the modifiedaccrual basis of accounting for governmental fund types and the accrual basis of accounting for theproprietary fund types. The County reporting entity is defined in Note 1 to the County's basicfinancial statements. The information in this Schedule is presented in accordance with therequirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform AdministrativeRequirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).Therefore, some amounts presented in the Schedule may differ from amounts presented in, or usedin the preparation of, the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.