Title: Basis of Presentation
Accounting Policies: The Schedule of Expenditures of Federal Awards is a summary of the cash activity of the Health Department's federal awards and does not present transactions that would be included in financial statements of the Health Department presented on the accrual basis of accounting, as contemplated by accounting principles generally accepted in the United States of America.
De Minimis Rate Used: N
Rate Explanation: District Health Department No. 2 did not elect to use a flat de minimis rate of 10% of modified total direct costs for their indirect cost rate.
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the District Health Department No. 2 under programs of the federal government for the year ended September 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 of Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the District Health Department No.2, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the District Health Department No. 2.
Title: Reconciliation to financial statements:
Accounting Policies: The Schedule of Expenditures of Federal Awards is a summary of the cash activity of the Health Department's federal awards and does not present transactions that would be included in financial statements of the Health Department presented on the accrual basis of accounting, as contemplated by accounting principles generally accepted in the United States of America.
De Minimis Rate Used: N
Rate Explanation: District Health Department No. 2 did not elect to use a flat de minimis rate of 10% of modified total direct costs for their indirect cost rate.
Federal revenue presented in the financial statements $2,960,202
Accounts receivable for the year ended September 30, 2023 received more than
60 days after year-end and to be recognized as federal revenue in fiscal year
September 30, 2024 financial statements:
CSHCS Medicaid Administration 2405MI5ADM FFY24 (9,792)
Medicaid Assistance Program 2305MI5ADM FFY24 (16,314)
Immunization Cooperative Agreements NH23IP922635 AWY23 (1,500)
Great Lakes Beach Monitoring Grant FY 2023 CU00E99313 (11,184)
Homeland Security Grant EMW-2021-SS-00010-S01 (54,267)
Homeland Security Grant EMW-2022-SS-00031-S01 (98)
Accounts receivable for the year ended September 30, 2024 received more than
60 days after year-end and to be recognized as federal revenue in fiscal year
September 30, 2025 financial statements:
Immunization Vaccines for Children Bridge Access Program NH23IP922635 AWY23 120
CSHCS Medicaid Administration 2505MI5ADM FFY25 385
CSHCS Medicaid Elevated Blood Lead Case Management 2505MI5MAP FFY25 143
Medicaid Outreach 2505MI5ADM FFY25 15,246
CSHCS Outreach 2505MI5ADM FFY25 13,023
Maternal and Child Health Services Block Grant B0452932 FFY224 495
Strong Families Safe Children Coordination DO24-1414 FY24 535
Good Housing = Good Health Program 33,385
Homeland Security Grant EMW-2022-SS-00031-S01 92,327
Homeland Security Grant EMW-2023-SS-00031-S01 4,060
Federal revenue on the Schedule of Expenditures of Federal Awards $3,026,766
Title: Reconciliation for Accrued (Deferred) Revenue at September 30, 2023:
Accounting Policies: The Schedule of Expenditures of Federal Awards is a summary of the cash activity of the Health Department's federal awards and does not present transactions that would be included in financial statements of the Health Department presented on the accrual basis of accounting, as contemplated by accounting principles generally accepted in the United States of America.
De Minimis Rate Used: N
Rate Explanation: District Health Department No. 2 did not elect to use a flat de minimis rate of 10% of modified total direct costs for their indirect cost rate.
Accrued (Deferred) Revenue at September 30, 2023 (per Single Audit Report) $(136,908)
Prior year ending deferral that had already been recaptured during the prior audit
audit year and should not have been included in accounts receivable at
September 30, 2021:
RSHRA Reopening Schools HRA NU50CK00510 AWY22 168,000
Adjusted Accrued (Deferred) Revenue at September 30, 2023 $31,092
Title: Grant Payment Adjustments
Accounting Policies: The Schedule of Expenditures of Federal Awards is a summary of the cash activity of the Health Department's federal awards and does not present transactions that would be included in financial statements of the Health Department presented on the accrual basis of accounting, as contemplated by accounting principles generally accepted in the United States of America.
De Minimis Rate Used: N
Rate Explanation: District Health Department No. 2 did not elect to use a flat de minimis rate of 10% of modified total direct costs for their indirect cost rate.
In the current year, various grant payments were reduced in order for the State to recapture previous year's unearned revenue. These reductions are shown on the schedule of expenditures of federal awards as adjustments.