Notes to SEFA
Accounting Policies: This schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of Ben Hill 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 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 this Schedule presents only a selected portion of the operations of Ben Hill County, Georgia, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Ben Hill County, Georgia. Expenditures reported on the Schedule are presented on the modified accrual basis of accounting. Total Federal Expenditures includes $405,465 in expenditures for 10.766 Community Facilities Loans and Grants that were incurred in the prior year.
De Minimis Rate Used: N
Rate Explanation: Ben Hill County, Georgia has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.