Notes to SEFA
Title: Note A Basis of Presentation
Accounting Policies: Note B: The Countys summary of significant accounting policies is presented in Note 2 in the Countys basicfinancial statements. Amounts reported in the Schedule are recognized on the modified accrual basiswhen they become a demand on current available federal resources and eligibility requirements aremet, or on the accrual basis at the time liabilities are incurred and all eligibility requirements are met,depending on the basis of accounting used by the respective fund except for the following programs,which are reported in the schedule of expenditures of federal awards on the cash basis (see table). When applicable, such expenditures are recognized following the cost principles contained in the Uniform Guidance or other applicable regulatory guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The County has not elected to use the 10% de minimis cost rate.
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Douglas County, Colorado (the County) under programs of the federal government for the year ended December 31, 2022. The information 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). Because the Schedule presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position or changes in net position or fund balance of the County.
Title: Note D Human Service Programs
Accounting Policies: Note B: The Countys summary of significant accounting policies is presented in Note 2 in the Countys basicfinancial statements. Amounts reported in the Schedule are recognized on the modified accrual basiswhen they become a demand on current available federal resources and eligibility requirements aremet, or on the accrual basis at the time liabilities are incurred and all eligibility requirements are met,depending on the basis of accounting used by the respective fund except for the following programs,which are reported in the schedule of expenditures of federal awards on the cash basis (see table). When applicable, such expenditures are recognized following the cost principles contained in the Uniform Guidance or other applicable regulatory guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The County has not elected to use the 10% de minimis cost rate.
The Countys Department of Human Services operates several federally funded human services programs where benefits are provided to qualified citizens. The benefit distribution method consists of participants receiving benefits using a state-maintained electronic banking card (EBT) instead of the Countys cash disbursements. The Colorado Department of Human Services provided total EBT authorizations to qualified citizens in the County, in the amount of $35,834,615 of which $29,881,675 is the federal share. The revenue and expenditures associated with these federal programs are not recognized in the Countys basic financial statements.
Title: Note E Recognition of Prior Expenditures
Accounting Policies: Note B: The Countys summary of significant accounting policies is presented in Note 2 in the Countys basicfinancial statements. Amounts reported in the Schedule are recognized on the modified accrual basiswhen they become a demand on current available federal resources and eligibility requirements aremet, or on the accrual basis at the time liabilities are incurred and all eligibility requirements are met,depending on the basis of accounting used by the respective fund except for the following programs,which are reported in the schedule of expenditures of federal awards on the cash basis (see table). When applicable, such expenditures are recognized following the cost principles contained in the Uniform Guidance or other applicable regulatory guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The County has not elected to use the 10% de minimis cost rate.
The County received reimbursement for COVID-19 Disaster Relief Funds from the ColoradoDepartment of Public Safety in 2022 for expenditures incurred in 2020 and 2021. These expenditures were recorded on the 2022 schedule of expenditures of federal awards.