Notes to SEFA
Accounting Policies: Basis of Presentation: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Green River District Health Department 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). Summary of Significant Accounting Policies: Expenditures reported on the Schedule are reported on the regulatory basis of accounting as prescribed by the Kentucky Cabinet for Health and Family Services and as described in Note 1 of Notes to Financial Statements. 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: The Department has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.