Notes to SEFA
Title: BASIS OF PRESENTATION
Accounting Policies: SEE FORM
De Minimis Rate Used: N
Rate Explanation: SEE FORM
THE ACCOMPANYING SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (THE SCHEDULE) INCLUDES THE FEDERAL GRANT ACTIVITY OF DODGE COUNTY, GEORGIA UNDER PROGRAMS OF THE FEDERAL GOVERNMENT FOR THE YEAR ENDED DECEMBER 31, 2022. THE INFORMATION IN THIS SCHEDULE IS PRESENTED IN ACCORDANCE WITH THE REQUIREMENTS IF TITLE 2 U.S. CODE OF FEDERAL REGULATIONS PART 200, UNIFORM ADMINISTRATIVE REQUIRESMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS (UNIFORM GUIDANCE). BECAUSE THE SCHEDULE PRESENTS ONLY A SELECTED PORTION OF THE OPERATIONS OF DODGE COUNTY, GEORGIA, IT IS NOT INTENDED TO AND DOES NOT PRESENT THE FINANCIAL POSITION AND CHANGES IN NET POSITION OF DODGE COUNTY, GEORGIA.
Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Accounting Policies: SEE FORM
De Minimis Rate Used: N
Rate Explanation: SEE FORM
(1) EXPENDITURES REPORTED ON THE SCHEDULE ARE REPORTED ON THE ACCRUAL BASIS OF ACCOUNTING. SUCH EXPENDITURES ARE RECOGNIZED FOLLOWING THE COST PRINCIPLES CONTAINED IN THE UNIFORM GUIDANCE, WHEREIN CERTAIN TYPES OF EXPENDITURES ARE NOT ALLOWABLE OR ARE LIMITED AS TO REIMBURSEMENT. (2) PASS-THROUGH ENTITY NUMBERS ARE PRESENTED WHERE AVAILABLE.
Title: INDIRECT COST RATE
Accounting Policies: SEE FORM
De Minimis Rate Used: N
Rate Explanation: SEE FORM
THE COUNTY HAS ELECTED NOT TO USE THE 10 PERCENT DE MINIMIS INDIRECT COST RATE AS ALLOWED UNDER THE UNIFORM GUIDANCE OR ANY OTHER INDIRECT COST RATE.