Audit 303804

Title: Note A - Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the 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. For non-cash assistance, amounts expended equal the fair value at the time of receipt or the assessed value provided by the federal agency. De Minimis Rate Used: N Rate Explanation: The Department has elected not to use the 10 percent de minimis indirect cost rate, which is allowed in the Uniform Guidance, Section 414. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Tulsa City-County Health Department (the Department) under programs of the federal government for the year ended June 30, 2023. 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 Tulsa City-County Health Department, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Department. The Schedule of Expenditures of Federal Awards has been prepared on the basis of accounting as defined by the Uniform Guidance. Under this basis, expenditures are recognized when the activity related to the award occurs.

Title: Note B - Noncash Assistance Accounting Policies: Expenditures reported on the Schedule are reported on the 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. For non-cash assistance, amounts expended equal the fair value at the time of receipt or the assessed value provided by the federal agency. De Minimis Rate Used: N Rate Explanation: The Department has elected not to use the 10 percent de minimis indirect cost rate, which is allowed in the Uniform Guidance, Section 414. The Department received $1,340,956 in non-cash assistance in the form of donated vaccines under ALN #93.268 Immunization Grants.