Title: NOTE 1 PURPOSE OF SCHEDULE
Accounting Policies: Basis of Presentation
Federal Financial Assistance – Pursuant to the Uniform Guidance, federal financial assistance is
defined as assistance that nonfederal entities receive or administer in the form of grants,
cooperative agreements, loans, loan guarantees, property (including donated surplus property),
interest subsidies, insurance, food commodities, direct appropriations and other assistance, but
does not include amounts received as reimbursements for services rendered to individuals.
Accordingly, nonmonetary federal assistance may be included in federal financial assistance and
therefore, may be reported on the schedule. Western Plains Public Health received no nonmonetary
federal assistance during the year ended December 31, 2023. Federal financial assistance does not
include direct federal cash assistance to individuals.
Assistance Listing Number – Uniform Guidance requires the schedule to show the total expenditures
for each of the federal financial assistance programs as identified in the Assistance Listing
Number (ALN). The ALN is a government wide compendium of individual federal programs. Pass-through
entity identifying numbers are presented where available.
Major Programs
The Uniform Guidance established the levels of expenditures to be used in defining major federal
financial assistance programs. The dollar threshold to distinguish Type A and Type B programs was
$750,000.
Reporting Entity
The schedule includes all federal financial assistance programs administered by the organization.
Basis of Accounting
Federal financial assistance expenditures included in the schedule are reported using the accrual
basis of accounting.
Elections
The organization has not elected to use the 10 percent de minimis indirect cost rate.
De Minimis Rate Used: N
Rate Explanation: The organization has not elected to use the 10 percent de minimis indirect cost rate.
The Schedule of Expenditures of Federal Awards (schedule) is a supplementary schedule to the financial
statements and is presented for purposes of additional analysis. The schedule is required by Title 2 U.S. Code of
Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements
for Federal Awards (Uniform Guidance).
Title: NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Accounting Policies: Basis of Presentation
Federal Financial Assistance – Pursuant to the Uniform Guidance, federal financial assistance is
defined as assistance that nonfederal entities receive or administer in the form of grants,
cooperative agreements, loans, loan guarantees, property (including donated surplus property),
interest subsidies, insurance, food commodities, direct appropriations and other assistance, but
does not include amounts received as reimbursements for services rendered to individuals.
Accordingly, nonmonetary federal assistance may be included in federal financial assistance and
therefore, may be reported on the schedule. Western Plains Public Health received no nonmonetary
federal assistance during the year ended December 31, 2023. Federal financial assistance does not
include direct federal cash assistance to individuals.
Assistance Listing Number – Uniform Guidance requires the schedule to show the total expenditures
for each of the federal financial assistance programs as identified in the Assistance Listing
Number (ALN). The ALN is a government wide compendium of individual federal programs. Pass-through
entity identifying numbers are presented where available.
Major Programs
The Uniform Guidance established the levels of expenditures to be used in defining major federal
financial assistance programs. The dollar threshold to distinguish Type A and Type B programs was
$750,000.
Reporting Entity
The schedule includes all federal financial assistance programs administered by the organization.
Basis of Accounting
Federal financial assistance expenditures included in the schedule are reported using the accrual
basis of accounting.
Elections
The organization has not elected to use the 10 percent de minimis indirect cost rate.
De Minimis Rate Used: N
Rate Explanation: The organization has not elected to use the 10 percent de minimis indirect cost rate.
Basis of Presentation
Federal Financial Assistance – Pursuant to the Uniform Guidance, federal financial assistance is defined as
assistance that nonfederal entities receive or administer in the form of grants, cooperative agreements, loans, loan
guarantees, property (including donated surplus property), interest subsidies, insurance, food commodities, direct
appropriations and other assistance, but does not include amounts received as reimbursements for services
rendered to individuals. Accordingly, nonmonetary federal assistance may be included in federal financial
assistance and therefore, may be reported on the schedule. Western Plains Public Health received no nonmonetary
federal assistance during the year ended December 31, 2023. Federal financial assistance does not include direct
federal cash assistance to individuals.
Assistance Listing Number – Uniform Guidance requires the schedule to show the total expenditures for each of
the federal financial assistance programs as identified in the Assistance Listing Number (ALN). The ALN is a
government wide compendium of individual federal programs. Pass-through entity identifying numbers are
presented where available.
Major Programs
The Uniform Guidance established the levels of expenditures to be used in defining major federal financial
assistance programs. The dollar threshold to distinguish Type A and Type B programs was $750,000.
Reporting Entity
The schedule includes all federal financial assistance programs administered by the organization.
Basis of Accounting
Federal financial assistance expenditures included in the schedule are reported using the accrual basis of
accounting.
Elections
The organization has not elected to use the 10 percent de minimis indirect cost rate.