Notes to SEFA
Title: VACCINE DISTRIBUTION
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) include the federal award activity of Northern Kentucky Independent District Health Department under programs of the federal government for the year ended June 30, 2024. 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 Northern Kentucky Independent District Health Department, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Northern Kentucky Independent District Health Department. Expenditures reported on the Schedule are reported on the regulatory basis of accounting in accordance with the financial reporting provisions prescribed by the Commonwealth of Kentucky. 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: Northern Kentucky Independent District Health Department has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
For the year ended June 30, 2024, the Northern Kentucky Independent District Health Department received and disbursed vaccines through the Immunization Grant totaling $109,624. The value of this commodity is not included in the total monetary amount reported in the accompanying schedule of expenditures of federal awards. For the year ended June 30, 2024, the Northern Kentucky Independent District Health Department received 400 COVID-19 vaccines from the Kentucky Department of Health and Human Services.