Notes to SEFA
Title: NOTE 1 BASIS OF PRESENTATION / ACCOUNTING
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 Subpart E of the Uniform Guidance, wherein certain types of expenditures are allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The Health Unit does not draw for indirect administrative expenses and has not elected to use the 10% de minimis cost rate.
The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Health Unit under programs of the federal government for the year ended December 31, 2023. The information in the schedule is presented in accordance with the requirements of the Office of Management and Budget (OMB) Uniform Guidance. Because the schedule presents only a selected portion of the operations of the Health Unit, it is not intended to and does not present the financial position or changes in net position of the Health Unit. Expenditures represent only the federally funded portions of the program. Health Unit records should be consulted to determine amounts expended or matched from non-federal sources.
Title: NOTE 3 PASS-THROUGH GRANT NUMBER
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 Subpart E of the Uniform Guidance, wherein certain types of expenditures are allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The Health Unit does not draw for indirect administrative expenses and has not elected to use the 10% de minimis cost rate.
For federal programs marked “N/A”, the Health Unit was unable to obtain a pass-through grant number.