Notes to SEFA
Title: NOTE D - SUBRECIPIENTS
Accounting Policies: NOTE A - BASIS OF PRESENTATION
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Montana Public Health Institute under programs of the federal government for the year ended December 31, 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 Montana Public Health Institute, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Montana Public Health Institute.
NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Expenditures reported on the Schedule 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.
De Minimis Rate Used: N
Rate Explanation: NOTE C - INDIRECT COST RATE
Montana Public Health Institute has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
Expenditures of federal awards presented in the above schedule include federal awards passed-through to subrecipients as follows:
Program: SAMHSA State Opioid Grant
Assistance Listing Number: 93.788
Amount to Subrecipients: $444,000