Notes to SEFA
Title: Note C - Medical Assistance - Access
Accounting Policies: The accompanying schedule of expenditures of federal awards is presented on thesame basis of accounting, the accrual basis in accordance with generally acceptedaccounting principles, as the District's government-wide financial statements. Theamounts shown as current year expenditures represent only the federal grant portionof the program costs. Entire program costs may be more than shown for a particulargrant. Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-87 or the cost principles contained in Title 2 U.S. Codeof Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles,and Audit Requirements for Federal Awards, wherein certain types of expendituresare not allowable or are limited as to reimbursement.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
The confirmation from PDE included $300,000 paid to the District under CFDA #93.778for medical assistance-access under project #044-007350 which in accordance with adirective from PDE, has not been included on the District's schedule of expendituresof federal awards.
Title: Note D - Identification of 40% Rule (20% for Low Risk Auditees)
Accounting Policies: The accompanying schedule of expenditures of federal awards is presented on thesame basis of accounting, the accrual basis in accordance with generally acceptedaccounting principles, as the District's government-wide financial statements. Theamounts shown as current year expenditures represent only the federal grant portionof the program costs. Entire program costs may be more than shown for a particulargrant. Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-87 or the cost principles contained in Title 2 U.S. Codeof Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles,and Audit Requirements for Federal Awards, wherein certain types of expendituresare not allowable or are limited as to reimbursement.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
See the Notes to the SEFA for table