Notes to SEFA
Title: NOTE 1 – BASIS OF PRESENTATION
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 the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Auditee uses a predetermined indirect rate base on program agreements.
The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of Pueblo Department of Public Health and Environment 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 Pueblo Department of Public Health and Environment, it is not intended to and does not present the net position, or changes in net position of Pueblo Department of Public Health and Environment.
Title: NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
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 the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Auditee uses a predetermined indirect rate base on program agreements.
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. Pueblo Department of Public Health and Environment has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
Title: NOTE 3 – FAIR VALUE OF NONCASH AWARDS
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 the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Auditee uses a predetermined indirect rate base on program agreements.
Included in the amount reported for Assistance Listing Number 10.557 WIC Special Supplemental Nutrition Program for Women, Infants, and Children (“WIC”), is $3,515,699 for the fair market value of the redeemed food instrument issuances. A food instrument is a debit-type card called “eWIC” produced through the Colorado State WIC program that is issued to WIC participants and may be used to obtain WIC approved foods/formula from authorized vendors.
Title: NOTE 4 – OTHER ITEMS
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 the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Auditee uses a predetermined indirect rate base on program agreements.
Pass-Through Entity’s Identifying Number - The pass-through entity’s identifying number has been included where available.