Notes to SEFA
Title: Pass-Through Agencies
Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant
activity of the Oakland Community Health Network (the “Authority”) under programs of the federal
government for the year ended September 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 Authority, it is
not intended to and does not present the financial position, changes in net position or cash flows of the
Authority.
Expenditures reported on the Schedule are reported on the accrual basis of accounting, which is described
in Note 1 to the Authority's financial statements. Such expenditures are recognized following the cost
principles contained in the Uniform Guidance or other applicable guidance, wherein certain types of
expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying
numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: For purposes of charging indirect costs to federal awards, the Authority has not elected to use the 10
percent de minimis cost rate as permitted by §200.414(f) of the Uniform Guidance.
The Authority receives certain federal grants as subawards from non-federal entities. Pass-through entities,
where applicable, have been identified in the Schedule with an abbreviation, defined as follows: Pass-through
Agency
Abbreviation Pass-through Agency Name
MDHHS Michigan Department of Health and Human Services
SMART Suburban Mobility Authority for Regional Transportation
SAMHSA Substance Abuse and Mental Health Services Administration
Oakland Oakland County, Michigan
Title: Reconciliation to Financial Statements
Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant
activity of the Oakland Community Health Network (the “Authority”) under programs of the federal
government for the year ended September 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 Authority, it is
not intended to and does not present the financial position, changes in net position or cash flows of the
Authority.
Expenditures reported on the Schedule are reported on the accrual basis of accounting, which is described
in Note 1 to the Authority's financial statements. Such expenditures are recognized following the cost
principles contained in the Uniform Guidance or other applicable guidance, wherein certain types of
expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying
numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: For purposes of charging indirect costs to federal awards, the Authority has not elected to use the 10
percent de minimis cost rate as permitted by §200.414(f) of the Uniform Guidance.
Grants revenue per financial statements $ 14,895,983
Less state and local grants (1,789,263)
Total expenditures of federal awards $ 13,106,720