Notes to SEFA
Title: Assistance Listing Numbers (ALN)
Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of First 5 Alameda County under programs of the federal government for the year ended June 30, 2022. The information in this Schedule 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 First 5 Alameda County, it is not intended to and does not present the financial position, changes in net position, or cash flows of First 5 Alameda County. Expenditures reported on the Schedule are reported on the modified accrual basis of accounting, except for subrecipient expenditures, which are reported on the cash basis. When applicable, 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. The underlying allocation of funds for MediCal Administrative Activities (CFDA No. 93.778) and the federal participation rate is approved and provided by the grantor after the end of the fiscal year, at which time an award and related eligibility requirements of the grant are considered to be established. As the federal participation rate and allocation applicable to the fiscal year ended June 30, 2021 was approved and provided during the fiscal year ended June 30, 2022, the current Schedule of Expenditures of Federal Awards includes expenditures incurred for MediCal Administrative Activities (CFDA No. 93.778) in the fiscal year ended June 30,2021. The federal participation rate and allocation associated with the fiscal year ended June 30, 2022 will be approved in during the fiscal year ended June 30, 2023.
De Minimis Rate Used: N
Rate Explanation: First 5 Alameda County has not elected to use the 10 percent de minimis cost rate.
The Assistance Listing numbers included in the accompanying Schedule were determined based on the program name, review of grant contract information, and the Office of Management and Budgets Assistance Listing numbers.
Title: PassThrough Entity Identifying Numbers
Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of First 5 Alameda County under programs of the federal government for the year ended June 30, 2022. The information in this Schedule 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 First 5 Alameda County, it is not intended to and does not present the financial position, changes in net position, or cash flows of First 5 Alameda County. Expenditures reported on the Schedule are reported on the modified accrual basis of accounting, except for subrecipient expenditures, which are reported on the cash basis. When applicable, 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. The underlying allocation of funds for MediCal Administrative Activities (CFDA No. 93.778) and the federal participation rate is approved and provided by the grantor after the end of the fiscal year, at which time an award and related eligibility requirements of the grant are considered to be established. As the federal participation rate and allocation applicable to the fiscal year ended June 30, 2021 was approved and provided during the fiscal year ended June 30, 2022, the current Schedule of Expenditures of Federal Awards includes expenditures incurred for MediCal Administrative Activities (CFDA No. 93.778) in the fiscal year ended June 30,2021. The federal participation rate and allocation associated with the fiscal year ended June 30, 2022 will be approved in during the fiscal year ended June 30, 2023.
De Minimis Rate Used: N
Rate Explanation: First 5 Alameda County has not elected to use the 10 percent de minimis cost rate.
First 5 Alameda County has included in the Schedule the identifying numbers for passthrough grants when such information has been provided by the pass through entities.