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: Lake Region District Health Unit has not elected to use the 10-percent de minimis cost rate as allowed under Uniform
Guidance.
The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Lake Region District Health Unit under programs of the federal government for the years ended December 31, 2023 and 2022. 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 Lake Region District Health Unit, it is not intended to and does not present the financial position or changes in net position of the Lake Region District 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 4 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: Lake Region District Health Unit has not elected to use the 10-percent de minimis cost rate as allowed under Uniform
Guidance.
For Federal Pass-through programs marked “N/A”, the Lake Region District Health Unit was unable to obtain a pass-through grant number.