Notes to SEFA
Title: 4. Matching
Accounting Policies: 1. BASIS OF PRESENTATION - The accompanying schedule of expenditures of federal awards includes the federal award activity of the El Paso County Community Supervision and Corrections Department (CSCD), under programs of the federal governments for the year ended August 31, 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 the El Paso County CSCD, it is not intended to and does not present the financial position, changes in net position, or cash flows of El Paso County CSCD. 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - 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.
De Minimis Rate Used: N
Rate Explanation: El Paso County CSCD has elected not to use the 10% de minimis indirect cost rate allowed under theUniform Guidance.
The CSCD reported matching funds of $85,645 for the Residential Substance Abuse Treatment grant.