Notes to SEFA
Title: Note 4 - Sub-Recipient Payments
Accounting Policies: The Schedule is presented using the modified accrual basis of accounting for governmental funds and the accrual basis of accounting for proprietary funds, as described in Note I. C. to the County's basic financial statements. The information in this Schedule 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 (Uniform Guidance). Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. For the year ended June 30, 2022, the County participated in the following federal programs in which non-cash benefits were provided through the State to eligible participants: National School Lunch Program - Cafeteria (Commodities) (CFDA Number 10.555) - The value of food commodities was calculated using the U.S. Department of Agriculture's Food and Nutrition Service commodity price lists. Supplemental Nutrition Assistance Program (CFDA Number 10.551) - The Virginia Department of Social Services uses an Electronic Benefits Transfer (EBT) process for Supplemental Nutrition Assistance benefit distribution. Due to the State administration of the EBT process, those benefits are not included in the Schedule.
De Minimis Rate Used: N
Rate Explanation: The County has not elected to use the 10% de minimis indirect cost rate discussed in UG Section 200.414.
The County expended $120,000 to a recipient with funding received from the American Rescue Plan Act. See CFDA Number 21.027 in the Schedule for related information.
Title: Note 1 - General
Accounting Policies: The Schedule is presented using the modified accrual basis of accounting for governmental funds and the accrual basis of accounting for proprietary funds, as described in Note I. C. to the County's basic financial statements. The information in this Schedule 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 (Uniform Guidance). Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. For the year ended June 30, 2022, the County participated in the following federal programs in which non-cash benefits were provided through the State to eligible participants: National School Lunch Program - Cafeteria (Commodities) (CFDA Number 10.555) - The value of food commodities was calculated using the U.S. Department of Agriculture's Food and Nutrition Service commodity price lists. Supplemental Nutrition Assistance Program (CFDA Number 10.551) - The Virginia Department of Social Services uses an Electronic Benefits Transfer (EBT) process for Supplemental Nutrition Assistance benefit distribution. Due to the State administration of the EBT process, those benefits are not included in the Schedule.
De Minimis Rate Used: N
Rate Explanation: The County has not elected to use the 10% de minimis indirect cost rate discussed in UG Section 200.414.
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes all federal grant activity of the County and its component units. The County's reporting entity is defined in Note 1 of the County's basic financial statements. All federal financial assistance received directly from federal agencies, as well as federal financial assistance passed through other government agencies or not-for profit organizations, is included on the Schedule.
Title: Note 3 - Relationship to the Financial Statements
Accounting Policies: The Schedule is presented using the modified accrual basis of accounting for governmental funds and the accrual basis of accounting for proprietary funds, as described in Note I. C. to the County's basic financial statements. The information in this Schedule 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 (Uniform Guidance). Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. For the year ended June 30, 2022, the County participated in the following federal programs in which non-cash benefits were provided through the State to eligible participants: National School Lunch Program - Cafeteria (Commodities) (CFDA Number 10.555) - The value of food commodities was calculated using the U.S. Department of Agriculture's Food and Nutrition Service commodity price lists. Supplemental Nutrition Assistance Program (CFDA Number 10.551) - The Virginia Department of Social Services uses an Electronic Benefits Transfer (EBT) process for Supplemental Nutrition Assistance benefit distribution. Due to the State administration of the EBT process, those benefits are not included in the Schedule.
De Minimis Rate Used: N
Rate Explanation: The County has not elected to use the 10% de minimis indirect cost rate discussed in UG Section 200.414.
Federal expenditures are reported in the Annual Comprehensive Financial Report for the year ended June 30, 2022 as follows: see chart/table in notes to the SEFA.