Title: Measurement Focus
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Houston County, Georgia,and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance withthe requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, CostPrinciples, and Audit Requirements for Federal Awards . Therefore, some amounts presented in this schedule may differ fromamounts presented in, or used in the preparation of, the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The determination of when an award is expended is based on when the activity related to the award occurred.
Title: Non-Cash Awards
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Houston County, Georgia,and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance withthe requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, CostPrinciples, and Audit Requirements for Federal Awards . Therefore, some amounts presented in this schedule may differ fromamounts presented in, or used in the preparation of, the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The County did not have any non-cash awards during the fiscal year.
Title: Insurance
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Houston County, Georgia,and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance withthe requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, CostPrinciples, and Audit Requirements for Federal Awards . Therefore, some amounts presented in this schedule may differ fromamounts presented in, or used in the preparation of, the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The County did not receive insurance as part of any award during the fiscal year.
Title: Loans and Loan Guarantees
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Houston County, Georgia,and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance withthe requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, CostPrinciples, and Audit Requirements for Federal Awards . Therefore, some amounts presented in this schedule may differ fromamounts presented in, or used in the preparation of, the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The County did not receive any loans or loan guarantees as part of any award during the fiscal year.
Title: Method of Major Program Selection
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Houston County, Georgia,and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance withthe requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, CostPrinciples, and Audit Requirements for Federal Awards . Therefore, some amounts presented in this schedule may differ fromamounts presented in, or used in the preparation of, the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The risk based approach was used in the selection of federal programs to be tested as major programs. The County did notqualify as a low-risk auditee for the fiscal year ended June 30, 2022 due to the FY20 auditor's Yellow Book report on internalcontrol identifying a deficiency in internal control over financial reporting as a material weakness (Finding 2020-004).