Notes to SEFA
Title: Note 1 - Basis of Presentation
Accounting Policies: Expenditures
Expenditures reported on the Schedule are reported on the modified accrual or accrual basis of accounting.
Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where certain
types of expenditures are not allowable or are limited as to reimbursement.
Indirect Cost Rate
Mid-Michigan District Health Department has not elected to use the 10 percent de minimis indirect cost rate as
allowed under the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: Mid-Michigan District Health Department has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity
of Mid-Michigan District Health Department 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 for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion
of the operations of Mid-Michigan District Health Department, it is not intended to and does not present the
financial position or changes in net position of Mid-Michigan District Health Department.
Title: Note 2 - Summary of Significant Accounting Policies
Accounting Policies: Expenditures
Expenditures reported on the Schedule are reported on the modified accrual or accrual basis of accounting.
Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where certain
types of expenditures are not allowable or are limited as to reimbursement.
Indirect Cost Rate
Mid-Michigan District Health Department has not elected to use the 10 percent de minimis indirect cost rate as
allowed under the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: Mid-Michigan District Health Department has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Expenditures
Expenditures reported on the Schedule are reported on the modified accrual or accrual basis of accounting.
Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where certain
types of expenditures are not allowable or are limited as to reimbursement.
Indirect Cost Rate
Mid-Michigan District Health Department has not elected to use the 10 percent de minimis indirect cost rate as
allowed under the Uniform Guidance.
Title: Note 3 - Reconciliation to Financial Statements
Accounting Policies: Expenditures
Expenditures reported on the Schedule are reported on the modified accrual or accrual basis of accounting.
Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where certain
types of expenditures are not allowable or are limited as to reimbursement.
Indirect Cost Rate
Mid-Michigan District Health Department has not elected to use the 10 percent de minimis indirect cost rate as
allowed under the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: Mid-Michigan District Health Department has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The following is a reconciliation between the financial statements and the Schedule of Expenditures of Federal
Awards. See the Notes to the SEFA for chart/table.
Title: Note 4 - Subrecipients
Accounting Policies: Expenditures
Expenditures reported on the Schedule are reported on the modified accrual or accrual basis of accounting.
Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where certain
types of expenditures are not allowable or are limited as to reimbursement.
Indirect Cost Rate
Mid-Michigan District Health Department has not elected to use the 10 percent de minimis indirect cost rate as
allowed under the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: Mid-Michigan District Health Department has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
No amounts were provided to subrecipients.