Notes to SEFA
Accounting Policies: Notes to Schedule:1. The accompanying schedule of expenditures of federal awards (Schedule) includes the federalaward activity of the Health Care Authority of Cullman County (Authority) under programs ofthe federal government for the year ended June 30, 2022. The information in this Schedule ispresented in accordance with the requirements of Title 2 U. S. Code of Federal RegulationsPart 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements forFederal Awards (Uniform Guidance). Because the Schedule presents only a selected portionof the operations of the Authority, it is not intended to and does not present the financialposition, change in net position, or cash flows of the Authority.2. Expenditures reported on the Schedule are reported on the accrual basis of accounting whichis consistent with the preparation of the Authoritys financial statements. Suchexpenditures are recognized following the cost principles contained in the Uniform Guidancewherein certain types of expenditures are not allowable or are limited as to reimbursement.3. The Authority did not have any non-cash awards during the fiscal year.4. There were no awards passed through to subrecipients.5. The Authority has elected to not use the 10% de minimis indirect cost rate under theUniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.