Notes to SEFA
Accounting Policies: (1) General - The schedule of expenditures of federal awards and state financial assistance (the "Schedule) presents the activity of all federal programs and state projects of Broward Regional Health Planning Council, Inc. and Subsidiaries for the year ended June 30,2022. 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). Because the Schedule presents only a selected portion of the operations of the Council, it is not intended to and does not represent the financial position, changes in net assets or cash flows of the Council. (2) Basis of Accounting - Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.