Notes to SEFA
Title: Note A – Basis of Presentation
Accounting Policies: Expenditures reported on the schedule are reported on the cash basis of accounting. Such expenditures are
recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform
Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of
expenditures may or may not be allowable or may be limited as to reimbursement.
De Minimis Rate Used: Both
Rate Explanation: The District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform
Guidance for all grants awarded prior to 2023. The District has elected to use the 10-percent de minimis indirect
cost rate as allowed under the Uniform Guidance for all grants awarded during and after 2023.
The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activity of
the Ross County Health District (the District) under programs of the federal government for the year ended
December 31, 2023. The information on this schedule is prepared 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 District, it is not intended to and does not present the financial position or changes in net position
of the District.
Title: Note D – Subrecipients
Accounting Policies: Expenditures reported on the schedule are reported on the cash basis of accounting. Such expenditures are
recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform
Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of
expenditures may or may not be allowable or may be limited as to reimbursement.
De Minimis Rate Used: Both
Rate Explanation: The District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform
Guidance for all grants awarded prior to 2023. The District has elected to use the 10-percent de minimis indirect
cost rate as allowed under the Uniform Guidance for all grants awarded during and after 2023.
The District passes certain federal awards received from the United States Department of Justice to other
governments or not-for-profit agencies (subrecipients). As note B describes, the District reports expenditures of
federal awards to subrecipients when paid in cash.
As a pass-through entity, the District has certain compliance responsibilities, such as monitoring its subrecipients to
help assure they use these subawards as authorized by laws, regulations, and the provisions of contracts or grant
agreements, and that subrecipients achieve the award’s performance goals.
Title: Note E – Matching
Accounting Policies: Expenditures reported on the schedule are reported on the cash basis of accounting. Such expenditures are
recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform
Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of
expenditures may or may not be allowable or may be limited as to reimbursement.
De Minimis Rate Used: Both
Rate Explanation: The District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform
Guidance for all grants awarded prior to 2023. The District has elected to use the 10-percent de minimis indirect
cost rate as allowed under the Uniform Guidance for all grants awarded during and after 2023.
Certain Federal programs require the District to contribute nonfederal funds (matching funds) to support the
federally-funded programs. The District has met its matching requirements. The schedule does not include the
expenditure of nonfederal matching funds.