Notes to SEFA
Title: Basis of Presentation
Accounting Policies: a.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. b.The District did not elect to use the 10 percent de minimis indirect cost rate.c.The District did not pass-through any federal awards to any subrecipients during the year ended June 30, 2023.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal awards activity of Southern Coos Health District (the District) under programs of the federal government for the year ended June 30, 2023. 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 District, it is not intended to and does not present the financial position, change in net assets, or cash flows of the District. Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing Number 93.498For HHS awards related to the Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution(PRF) program, HHS has indicated the amounts on the schedule be reported corresponding to reporting requirements of the HRSA PRF Reporting Portal. Payments from HHS for PRF are assigned to PaymentReceived Periods (each, a Period) based upon the date each payment from the PRF was received. Each Period has a specified Period of Availability and timing of reporting requirements. Entities report into the HRSA PRF Reporting Portal after each Periods deadline to use the funds (i.e., after the end of the Period of Availability).The Schedule includes $942,959 received from HHS in Period 4 (payments received between July 1, 2021 to December 31, 2021). While the funds were received in the prior fiscal year, the District did not recognize the related grant revenue until the current fiscal year when they were able to utilize the funding.