Notes to SEFA
Title: BASIS OF PRESENTATION
Accounting Policies: Expenditures reported on the Schedule are reported on the modified 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 (if any) shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior year. Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: The Department has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal grant activity of the Van Buren/Cass County District Public Health Department (the Department) and is presented on the modified accrual basis of accounting. 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 Department, it is not intended to and does not present the financial position or changes in net position of the Van Buren/Cass County District Public Health Department.
Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Accounting Policies: Expenditures reported on the Schedule are reported on the modified 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 (if any) shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior year. Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: The Department has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
Expenditures reported on the Schedule are reported on the modified 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 (if any) shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior year. Pass-through entity identifying numbers are presented where available. The Department has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
Title: SUBRECIPIENTS
Accounting Policies: Expenditures reported on the Schedule are reported on the modified 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 (if any) shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior year. Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: The Department has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
No Federal Awards were passed through by the Department to any subrecipients during the year.
Title: SUMMARY OF SIGNIFICANT EXPLANATIONS OF SCHEDULE
Accounting Policies: Expenditures reported on the Schedule are reported on the modified 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 (if any) shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior year. Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: The Department has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The following descriptions identified below as (a) - (d) represent explanations that cross reference to amounts on the Schedule of Expenditures of Federal Awards:
(a)
Reimbursements of this contract are passed through the State. The amount reported on the Scheduleof Expenditures of Federal Awards represents the portion of the grant that is considered federal. Federalparticipation in this program is 50%.
(b)
Denotes program tested as “major program”.
(c)
Denotes programs required to be clustered by United States Department of Health and Human Services.
(d) The following reconciles the federal revenues reported in the September 30, 2023, fund financial
statements to the expenditures of the Department administered federal programs reported on the
Schedule of Expenditures of Federal Awards:
Federal/State Revenue (per fund financial statements) $ 3,226,816
Add
(37,187)
Less Portions of grant funding considered "State" funding (2,232,588)
Federal award expenditures $ 957,041