Title: Note 1 - Basis of Accounting
Accounting Policies: The Schedule is prepared on the same basis of accounting as the County's financial statements. The County uses the cash basis.
De Minimis Rate Used: N
Rate Explanation: The County has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The Schedule is prepared on the same basis of accounting as the County's financial statements. The County uses the cash basis.
Title: Note 2 - Federal De Minimis Indirect Cost Rate
Accounting Policies: The Schedule is prepared on the same basis of accounting as the County's financial statements. The County uses the cash basis.
De Minimis Rate Used: N
Rate Explanation: The County has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The County has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
Title: Note 3 - Federal Indirect Cost Rate
Accounting Policies: The Schedule is prepared on the same basis of accounting as the County's financial statements. The County uses the cash basis.
De Minimis Rate Used: N
Rate Explanation: The County has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The amount expended includes indirect cost recovery using an approved indirect cost rate of 23 percent.
Title: Note 4 - Noncash Awards
Accounting Policies: The Schedule is prepared on the same basis of accounting as the County's financial statements. The County uses the cash basis.
De Minimis Rate Used: N
Rate Explanation: The County has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The amount of Vaccine in-lieu of Cash reported on the Schedule is the value of vaccines received by the County during current year and priced as prescribed by the Washington Immunization Program. CFDA #93.268.
Title: Note 5 - Program Costs
Accounting Policies: The Schedule is prepared on the same basis of accounting as the County's financial statements. The County uses the cash basis.
De Minimis Rate Used: N
Rate Explanation: The County has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The amounts shown as current year expenditures represent only the federal grant portion of the program costs. Entire program costs, including the County's portion, are more than shown. Such expenditures are recognized following, as applicable, either the cost principles in 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.
Title: Note 6 - Prior Year Expense
Accounting Policies: The Schedule is prepared on the same basis of accounting as the County's financial statements. The County uses the cash basis.
De Minimis Rate Used: N
Rate Explanation: The County has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
Total prior year expenditures reported on the 2022 SEFA are $309,248.19. This includes $1,824.84 in CFDA 20.205 (Contract 19RD.026) for 2021 expenditures receipted in 2022, $153.84 in CFDA #93.069 for 2021 expenditures that had revenue receipted in 2022, $5,306.05 in CFDA #93.778 for 2020 expenditures that had revenue receipted in 2022, $127,056 in CFDA #97.036 (Contract 20RD.019) for 2020 expenditures that had revenue receipted in 2022, and $188,444.06 in CFDA #97.036 (Contract 21RD.013) for 2021 expenditures that had revenue receipted in 2022.