Notes to SEFA
Title: Reporting Entity:
Accounting Policies: This accompanying schedule of expenditures of federal awards has been prepared on the modified accrual
basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The District did not elect to use the 10% de minimis indirect cost rate for fiscal year 2024.
The accompanying schedule of expenditures of federal awards presents the activity or expenditure of all
federal awards programs of Central Nevada Health District (the District) for the year ended June 30, 2024.
The District’s reporting entity is defined in Note 1 of the basic financial statements. All expenditure of federal
awards received directly from federal agencies as well as federal awards passed through other government
agencies are included in the schedule.
Title: Basis of Accounting:
Accounting Policies: This accompanying schedule of expenditures of federal awards has been prepared on the modified accrual
basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The District did not elect to use the 10% de minimis indirect cost rate for fiscal year 2024.
This accompanying schedule of expenditures of federal awards has been prepared on the modified accrual
basis of accounting. The information in this schedule is presented in accordance with the requirements Title 2
U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit
Requirements for Federal Awards (Uniform Guidance).
Title: Indirect Cost Rate:
Accounting Policies: This accompanying schedule of expenditures of federal awards has been prepared on the modified accrual
basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The District did not elect to use the 10% de minimis indirect cost rate for fiscal year 2024.
The District did not elect to use the 10% de minimis indirect cost rate for fiscal year 2024.