Notes to SEFA
Title: Pass-Through Agencies
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grantactivity of the Oakland Community Health Network (the Authority) under programs of the federalgovernment for the year ended September 30, 2022. The information in this Schedule is presented inaccordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, UniformAdministrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UniformGuidance). Because the Schedule presents only a selected portion of the operations of the Authority, it isnot intended to and does not present the financial position, changes in net position or cash flows of theAuthority.Expenditures reported on the Schedule are reported on the accrual basis of accounting, which is describedin Note 1 to the Authority's financial statements. Such expenditures are recognized following the costprinciples contained in the Uniform Guidance or other applicable guidance, wherein certain types ofexpenditures are not allowable or are limited as to reimbursement. Pass-through entity identifyingnumbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Authority receives certain federal grants as subawards from non-federal entities. Pass-through entities, where applicable, have been identified in the Schedule with an abbreviation, defined as follows:MDHHS Michigan Department of Health and Human ServicesSMART Suburban Mobility Authority for Regional TransportationSAMHSA Substance Abuse and Mental Health Services AdministrationOakland Oakland County, Michigan
Title: Reconciliation to Financial Statements
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grantactivity of the Oakland Community Health Network (the Authority) under programs of the federalgovernment for the year ended September 30, 2022. The information in this Schedule is presented inaccordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, UniformAdministrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UniformGuidance). Because the Schedule presents only a selected portion of the operations of the Authority, it isnot intended to and does not present the financial position, changes in net position or cash flows of theAuthority.Expenditures reported on the Schedule are reported on the accrual basis of accounting, which is describedin Note 1 to the Authority's financial statements. Such expenditures are recognized following the costprinciples contained in the Uniform Guidance or other applicable guidance, wherein certain types ofexpenditures are not allowable or are limited as to reimbursement. Pass-through entity identifyingnumbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Grants revenue reported in the financial statements includes revenues from federal, state, and local sources. A reconciliation of the grants revenue to federal expenditures reported on the Schedule is as follows: Grants revenue per financial statements $ 11,737,364Less state and local grants (743,929)Total expenditures of federal awards $ 10,993,435