Notes to SEFA
Title: NOTE 3 - VACCINE DISTRIBUTION
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) include the federalaward activity of Northern Kentucky Independent District Health Department under programs of thefederal government for the year ended June 30, 2022. The information in this Schedule is presentedin accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, UniformAdministrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UniformGuidance). Because the Schedule presents only a selected portion of the operations of NorthernKentucky Independent District Health Department, it is not intended to and does not present thefinancial position, changes in net assets, or cash flows of Northern Kentucky Independent DistrictHealth Department. Expenditures reported on the Schedule are reported on the regulatory basis of accounting inaccordance with the financial reporting provisions prescribed by the Commonwealth of Kentucky. Suchexpenditures are recognized following the cost principles contained in the Uniform Guidance, whereincertain types of expenditures are not allowable or are limited as to reimbursement. Negative amountsshown on the Schedule represent adjustments or credits made in the normal course of business toamounts reported as expenditures in prior years. Northern Kentucky Independent District HealthDepartment has elected not to use the 10-percent de minimis indirect cost rate allowed under theUniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
For the year ended June 30, 2022, the Northern Kentucky Independent District Health Department received and disbursed vaccines through the Immunization Grant totaling $67,876. The value of this commodity is not included in the total monetary amount reported in the accompanying schedule of expenditures of federal awards.For the year ended June 30, 2022, the Northern Kentucky Independent District Health Department received 41,000 COVID-19 vaccines from the Kentucky Department of Health and Human Services.