Notes to SEFA
Title: Note 2 Summary of Significant Accounting Policies
Accounting Policies: Note 1 Basis of PresentationThe accompanying schedule of expenditures of federal awards (SEFA) includes the federal award activity of Illinois Public Health Institute under programs of the federal government for the year ended December 31, 2022. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Expenditures reported on the SEFA 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 SEFA represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The Organization has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: Note 3 Sub-Recipients
Accounting Policies: Note 1 Basis of PresentationThe accompanying schedule of expenditures of federal awards (SEFA) includes the federal award activity of Illinois Public Health Institute under programs of the federal government for the year ended December 31, 2022. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Organization provided $406,906 to sub-recipients under federal awards during the year ended December 31, 2022.
Title: Note 4 Other Matters
Accounting Policies: Note 1 Basis of PresentationThe accompanying schedule of expenditures of federal awards (SEFA) includes the federal award activity of Illinois Public Health Institute under programs of the federal government for the year ended December 31, 2022. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Amount of insuranceNoneAmount of loansNoneAmount of loan guaranteesNoneAmount of non-cash assistanceNone