Audit 6664

Title: Schedule of Expenditures of Federal Awards Accounting Policies: MODIFIED ACCRUAL De Minimis Rate Used: N Rate Explanation: The County did not elect to use the ten percent de minimis indirect cost rate. The schedule of expenditures of Federal awards includes the Federal grant activity of the County and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the May 2023 Edition of the Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the financial statements. The County did not elect to use the ten percent de minimis indirect cost rate. The following schedule provides a reconciliation between revenues reported on the Statement of Revenues, Expenditures and Changes in Fund Balances, and the related expenditures reported on the Schedule of Expenditures of Federal Awards. The reconciling amounts consist of Child Care and Development Programs Administered by CA Department of Social Services (Federal Funds) and Pandemic EBT Local Administrative Grant revenue received in excess of expenditures.