Notes to SEFA
Title: Matching Requirements
Accounting Policies: Summary of Significant Accounting Policies - Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures may or may not be limited as to reimbursement.
De Minimis Rate Used: Y
Rate Explanation: Indirect Cost Rate - The District has elected to use the 10-percent de minimis indirect cost rate under the Uniform Guidance.
Certain Federal programs require the District to contribute non-Federal funds (matching funds) to Support the Federally-funded programs. The District has met its matching requirements. The Schedule does not include the expenditure of non-Federal matching funds.
Title: Coronavirus (CARES Act) Funding from Hamilton County
Accounting Policies: Summary of Significant Accounting Policies - Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures may or may not be limited as to reimbursement.
De Minimis Rate Used: Y
Rate Explanation: Indirect Cost Rate - The District has elected to use the 10-percent de minimis indirect cost rate under the Uniform Guidance.
In addition to the Coronavirus grants reflected in the Schedule for the year ended December 31, 2022, the District also received reimbursement in 2022 from Hamilton Countys' CARES Act funding of $256,151 to assist with contact tracing efforts, data entry efforts, and hotline call duties.
Title: Basis or Presentation
Accounting Policies: Summary of Significant Accounting Policies - Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures may or may not be limited as to reimbursement.
De Minimis Rate Used: Y
Rate Explanation: Indirect Cost Rate - The District has elected to use the 10-percent de minimis indirect cost rate under the Uniform Guidance.
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the Hamilton County General Health District, Hamilton County, Ohio (the District), under programs of the federal government for the year ended December 31, 2022. The information on this Schedule is prepared 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, wherein certain types of expenditures may or may not be allowable or limited as to reimbursement