Title: Subrecipients
Accounting Policies: The Schedule of Expenditures of Federal Awards (Schedule) includes the federal grant activity of the Carter County Health Department and is presented in accordance with the financial reporting provisions of the Administrative Reference established by the Commonwealth of Kentucky, Cabinet for Health and Family Services, Department for Public Health, Division of Administration and Financial Management. 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). Therefore, some amounts presented on this Schedule may differ from amounts presented or used in the preparation of the financial statements. The Schedule of Expenditures of Federal Awards (Schedule) includes the federal grant activity of the Carter County Health Department and is presented in accordance with the financial reporting provisions of the Administrative Reference established by the Commonwealth of Kentucky, Cabinet for Health and Family Services, Department for Public Health, Division of Administration and Financial Management. 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). Therefore, some amounts presented on this Schedule may differ from amounts presented or used in the preparation of the financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
There were no awards passed through to subrecipients for the year ended June 30, 2022.
Title: Indirect Cost Rate
Accounting Policies: The Schedule of Expenditures of Federal Awards (Schedule) includes the federal grant activity of the Carter County Health Department and is presented in accordance with the financial reporting provisions of the Administrative Reference established by the Commonwealth of Kentucky, Cabinet for Health and Family Services, Department for Public Health, Division of Administration and Financial Management. 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). Therefore, some amounts presented on this Schedule may differ from amounts presented or used in the preparation of the financial statements. The Schedule of Expenditures of Federal Awards (Schedule) includes the federal grant activity of the Carter County Health Department and is presented in accordance with the financial reporting provisions of the Administrative Reference established by the Commonwealth of Kentucky, Cabinet for Health and Family Services, Department for Public Health, Division of Administration and Financial Management. 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). Therefore, some amounts presented on this Schedule may differ from amounts presented or used in the preparation of the financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Carter County Health Department has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
Title: Other
Accounting Policies: The Schedule of Expenditures of Federal Awards (Schedule) includes the federal grant activity of the Carter County Health Department and is presented in accordance with the financial reporting provisions of the Administrative Reference established by the Commonwealth of Kentucky, Cabinet for Health and Family Services, Department for Public Health, Division of Administration and Financial Management. 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). Therefore, some amounts presented on this Schedule may differ from amounts presented or used in the preparation of the financial statements. The Schedule of Expenditures of Federal Awards (Schedule) includes the federal grant activity of the Carter County Health Department and is presented in accordance with the financial reporting provisions of the Administrative Reference established by the Commonwealth of Kentucky, Cabinet for Health and Family Services, Department for Public Health, Division of Administration and Financial Management. 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). Therefore, some amounts presented on this Schedule may differ from amounts presented or used in the preparation of the financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
There were no federal awards expended for loan or loan guarantee programs or for other noncash awards.