Notes to SEFA
Title: Loan and Loan Gurantee Programs
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. The underlying accounting records for some grant programs are maintained on the modified accrual basis of accounting. Under the modified accrual basis, revenues are recorded when susceptible to accrual, i.e., both measurable and available. Available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures are recorded when the liability is incurred. The accounting records for other grant programs are maintained on the accrual basis, i.e., when the revenue has been earned and the liability is incurred.
De Minimis Rate Used: N
Rate Explanation: The Department has not elected to use the 10% de minimis indirect cost rate for program expenses.
The Department had no loans or loan gurantees involving Federal awards outstanding at November 30, 2022.
Title: Noncash Payments
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. The underlying accounting records for some grant programs are maintained on the modified accrual basis of accounting. Under the modified accrual basis, revenues are recorded when susceptible to accrual, i.e., both measurable and available. Available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures are recorded when the liability is incurred. The accounting records for other grant programs are maintained on the accrual basis, i.e., when the revenue has been earned and the liability is incurred.
De Minimis Rate Used: N
Rate Explanation: The Department has not elected to use the 10% de minimis indirect cost rate for program expenses.
The DuPage County Health Department receives noncash assistance in the form of vaccines at no charge from the Illinois Department of Public Health (IDPH) through federally assisted programs (Assistance Listing Number 93.268). The value of total vaccines available during the fiscal year ended November 30, 2022 was $719,059. Of this amount, $88,243 remained unused on hand in inventory as of November 30, 2022. Vaccines received from IDPH during the fiscal year ended November 30, 2021 was $382,444. This amount was included in the determination of federal awards expended for the year ended November 30, 2022.