Notes to SEFA
Title: Sub-Recipients
Accounting Policies: The schedule of expenditures of federal awards is presented on the full accrual basis of accounting. The schedule of expenditures of federal awards presents expenditures paid for each federal awards program in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the audit 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). Federal programs in titles are reported as presented in the Catalog of Federal Domestic Assistance (CFDA) listing whenever possible. The County has received funding from state and federal grants in the current and prior years which are subject to audits by the granting agencies. The board of commissioners believes any adjustments that may arise from those audits will be insignificant to county operations. The County has evaluated subsequent events through April 28, 2023, the date which the financial statements were available to be issued.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
On the federal expenditures presented in the schedule, there were no subrecipients.
Title: Non-Cash Assistance
Accounting Policies: The schedule of expenditures of federal awards is presented on the full accrual basis of accounting. The schedule of expenditures of federal awards presents expenditures paid for each federal awards program in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the audit 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). Federal programs in titles are reported as presented in the Catalog of Federal Domestic Assistance (CFDA) listing whenever possible. The County has received funding from state and federal grants in the current and prior years which are subject to audits by the granting agencies. The board of commissioners believes any adjustments that may arise from those audits will be insignificant to county operations. The County has evaluated subsequent events through April 28, 2023, the date which the financial statements were available to be issued.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
The County expended no non-cash assistance for the current year.