Notes to SEFA
Title: Note 3 - Noncash Awards
Accounting Policies: Note 1 - Basis of Accounting. This Schedule is prepared on the same basis of accounting as the county's financial statements. The county uses the cash basis accounting.
De Minimis Rate Used: Y
Rate Explanation: Note 2 - Federal de minimis Indirect cost rate. The county has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The amount of vaccine reported on the Schedule is the value of vaccine received by the county during current year and priced as prescribed by Dr. Alex Brzezny MD.
Title: Note 4 - Program Costs
Accounting Policies: Note 1 - Basis of Accounting. This Schedule is prepared on the same basis of accounting as the county's financial statements. The county uses the cash basis accounting.
De Minimis Rate Used: Y
Rate Explanation: Note 2 - Federal de minimis Indirect cost rate. The county has 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 award portion of the program costs. Entire program costs, including the countys) portion, are more than shown. Such expenditures are recognized following 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.