Audit 9761

Title: Note 1 - Purpose of the Schedule Accounting Policies: Basis of Accounting The information in the Schedule is presented in accordance with Title 2 U.S. Code of Federal Regulations Part 200. The Schedule is prepared using the same accounting policies and basis of accounting as the basic financial statements. Assistance Listing Numbers Title 2 U.S. Code of Federal Regulations Part 200 requires the Schedule to show the total expenditures for each of the County’s federal financial assistance programs as identified by Assistance Listing number. The Assistance Listing is a government-wide compendium of individual federal programs which assigns a five-digit program identification Assistance Listing number to each federal program. Major Programs Title 2 U.S. Code of Federal Regulations Part 200 establishes the levels of expenditures or expenses and other criteria to be used in defining major programs. Major programs have been noted in the Schedule of Findings and Questioned Costs in accordance with those definitions. Indirect Costs The County has not elected to use the 10% de minimis indirect cost rate. De Minimis Rate Used: N Rate Explanation: N/A - None of the Counties expenditures include indirect costs. The Schedule of Expenditures of Federal Awards (the Schedule) is a supplementary schedule to the basic financial statements. The Schedule is provided in accordance with Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).

Title: Note 2 - Significant Accounting Policies Accounting Policies: Basis of Accounting The information in the Schedule is presented in accordance with Title 2 U.S. Code of Federal Regulations Part 200. The Schedule is prepared using the same accounting policies and basis of accounting as the basic financial statements. Assistance Listing Numbers Title 2 U.S. Code of Federal Regulations Part 200 requires the Schedule to show the total expenditures for each of the County’s federal financial assistance programs as identified by Assistance Listing number. The Assistance Listing is a government-wide compendium of individual federal programs which assigns a five-digit program identification Assistance Listing number to each federal program. Major Programs Title 2 U.S. Code of Federal Regulations Part 200 establishes the levels of expenditures or expenses and other criteria to be used in defining major programs. Major programs have been noted in the Schedule of Findings and Questioned Costs in accordance with those definitions. Indirect Costs The County has not elected to use the 10% de minimis indirect cost rate. De Minimis Rate Used: N Rate Explanation: N/A - None of the Counties expenditures include indirect costs. Basis of Accounting The information in the Schedule is presented in accordance with Title 2 U.S. Code of Federal Regulations Part 200. The Schedule is prepared using the same accounting policies and basis of accounting as the basic financial statements. Assistance Listing Numbers Title 2 U.S. Code of Federal Regulations Part 200 requires the Schedule to show the total expenditures for each of the County’s federal financial assistance programs as identified by Assistance Listing number. The Assistance Listing is a government-wide compendium of individual federal programs which assigns a five-digit program identification Assistance Listing number to each federal program. Major Programs Title 2 U.S. Code of Federal Regulations Part 200 establishes the levels of expenditures or expenses and other criteria to be used in defining major programs. Major programs have been noted in the Schedule of Findings and Questioned Costs in accordance with those definitions. Indirect Costs The County has not elected to use the 10% de minimis indirect cost rate.