Title: NOTE A - ACCOUNTING BASIS
Accounting Policies: The accounting policies of the District conform to accounting principles generally accepted in
the United States of America as applicable to state and local governments.
De Minimis Rate Used: N
Rate Explanation: Ledge Light Health District has not elected to use the 10% de Minimis indirect cost rate.
BASIC FINANCIAL STATEMENTS
The accounting policies of the District conform to accounting principles generally accepted in
the United States of America as applicable to state and local governments.
Title: NOTE A - ACCOUNTING BASIS
Accounting Policies: The accounting policies of the District conform to accounting principles generally accepted in
the United States of America as applicable to state and local governments.
De Minimis Rate Used: N
Rate Explanation: Ledge Light Health District has not elected to use the 10% de Minimis indirect cost rate.
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
The accompanying schedule of expenditures of federal awards has been prepared on the
accrual basis consistent with the preparation of the basic financial statements. Information
included in the schedule of expenditures of federal awards 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).
For cost reimbursement awards, revenues are recognized to the extent of expenditures.
Expenditures have been recognized to the extent the related obligation was incurred within the
applicable grant period and liquidated within 90 days after the end of the grant period.
For performance-based awards, revenues are recognized to the extent of performance achieved
during the grant period.
Ledge Light Health District has not elected to use the 10% de Minimis indirect cost rate.
Title: NOTE B - SUBRECIPIENTS
Accounting Policies: The accounting policies of the District conform to accounting principles generally accepted in
the United States of America as applicable to state and local governments.
De Minimis Rate Used: N
Rate Explanation: Ledge Light Health District has not elected to use the 10% de Minimis indirect cost rate.
The following federal awards were made to subrecipients for the year ended June 30, 2024:
Title: NOTE B - SUBRECIPIENTS
Accounting Policies: The accounting policies of the District conform to accounting principles generally accepted in
the United States of America as applicable to state and local governments.
De Minimis Rate Used: N
Rate Explanation: Ledge Light Health District has not elected to use the 10% de Minimis indirect cost rate.
Public Health Emergency Prep (2019-0231)
Title: NOTE B - SUBRECIPIENTS
Accounting Policies: The accounting policies of the District conform to accounting principles generally accepted in
the United States of America as applicable to state and local governments.
De Minimis Rate Used: N
Rate Explanation: Ledge Light Health District has not elected to use the 10% de Minimis indirect cost rate.
Stratford Health Department 93.069 $106,176
Title: NOTE B - SUBRECIPIENTS
Accounting Policies: The accounting policies of the District conform to accounting principles generally accepted in
the United States of America as applicable to state and local governments.
De Minimis Rate Used: N
Rate Explanation: Ledge Light Health District has not elected to use the 10% de Minimis indirect cost rate.
Stamford Health Department 93.069 $75,271
Title: NOTE B - SUBRECIPIENTS
Accounting Policies: The accounting policies of the District conform to accounting principles generally accepted in
the United States of America as applicable to state and local governments.
De Minimis Rate Used: N
Rate Explanation: Ledge Light Health District has not elected to use the 10% de Minimis indirect cost rate.
Norwalk Health Department 93.069 $51,580
Title: NOTE B - SUBRECIPIENTS
Accounting Policies: The accounting policies of the District conform to accounting principles generally accepted in
the United States of America as applicable to state and local governments.
De Minimis Rate Used: N
Rate Explanation: Ledge Light Health District has not elected to use the 10% de Minimis indirect cost rate.
City of Bridgeport, CT 93.069 $32,415
Title: NOTE B - SUBRECIPIENTS
Accounting Policies: The accounting policies of the District conform to accounting principles generally accepted in
the United States of America as applicable to state and local governments.
De Minimis Rate Used: N
Rate Explanation: Ledge Light Health District has not elected to use the 10% de Minimis indirect cost rate.
Aspetuck Health District 93.069 $26,590
Title: NOTE B - SUBRECIPIENTS
Accounting Policies: The accounting policies of the District conform to accounting principles generally accepted in
the United States of America as applicable to state and local governments.
De Minimis Rate Used: N
Rate Explanation: Ledge Light Health District has not elected to use the 10% de Minimis indirect cost rate.
Trumbull Health Department 93.069 $20,401
Title: NOTE B - SUBRECIPIENTS
Accounting Policies: The accounting policies of the District conform to accounting principles generally accepted in
the United States of America as applicable to state and local governments.
De Minimis Rate Used: N
Rate Explanation: Ledge Light Health District has not elected to use the 10% de Minimis indirect cost rate.
Greenwich Health Department 93.069 $17,963
Title: NOTE B - SUBRECIPIENTS
Accounting Policies: The accounting policies of the District conform to accounting principles generally accepted in
the United States of America as applicable to state and local governments.
De Minimis Rate Used: N
Rate Explanation: Ledge Light Health District has not elected to use the 10% de Minimis indirect cost rate.
Fairfield Health Department 93.069 $17,685
Title: NOTE B - SUBRECIPIENTS
Accounting Policies: The accounting policies of the District conform to accounting principles generally accepted in
the United States of America as applicable to state and local governments.
De Minimis Rate Used: N
Rate Explanation: Ledge Light Health District has not elected to use the 10% de Minimis indirect cost rate.
New Canaan Health Department 93.069 $11,708
Title: NOTE B - SUBRECIPIENTS
Accounting Policies: The accounting policies of the District conform to accounting principles generally accepted in
the United States of America as applicable to state and local governments.
De Minimis Rate Used: N
Rate Explanation: Ledge Light Health District has not elected to use the 10% de Minimis indirect cost rate.
Wilton Health Department 93.069 $10,751
Title: NOTE B - SUBRECIPIENTS
Accounting Policies: The accounting policies of the District conform to accounting principles generally accepted in
the United States of America as applicable to state and local governments.
De Minimis Rate Used: N
Rate Explanation: Ledge Light Health District has not elected to use the 10% de Minimis indirect cost rate.
Darien Health Department 93.069 $7,779
Title: NOTE B - SUBRECIPIENTS
Accounting Policies: The accounting policies of the District conform to accounting principles generally accepted in
the United States of America as applicable to state and local governments.
De Minimis Rate Used: N
Rate Explanation: Ledge Light Health District has not elected to use the 10% de Minimis indirect cost rate.
Monroe Health Department 93.069 $4,393
Title: NOTE B - SUBRECIPIENTS
Accounting Policies: The accounting policies of the District conform to accounting principles generally accepted in
the United States of America as applicable to state and local governments.
De Minimis Rate Used: N
Rate Explanation: Ledge Light Health District has not elected to use the 10% de Minimis indirect cost rate.
Total $382,712
Title: NOTE B - SUBRECIPIENTS
Accounting Policies: The accounting policies of the District conform to accounting principles generally accepted in
the United States of America as applicable to state and local governments.
De Minimis Rate Used: N
Rate Explanation: Ledge Light Health District has not elected to use the 10% de Minimis indirect cost rate.
Public Health Emergency Prep (2019-0226)
Title: NOTE B - SUBRECIPIENTS
Accounting Policies: The accounting policies of the District conform to accounting principles generally accepted in
the United States of America as applicable to state and local governments.
De Minimis Rate Used: N
Rate Explanation: Ledge Light Health District has not elected to use the 10% de Minimis indirect cost rate.
Eastern Highlands Health District 93.069 $52,250
Title: NOTE B - SUBRECIPIENTS
Accounting Policies: The accounting policies of the District conform to accounting principles generally accepted in
the United States of America as applicable to state and local governments.
De Minimis Rate Used: N
Rate Explanation: Ledge Light Health District has not elected to use the 10% de Minimis indirect cost rate.
Northeast District Department of Health 93.069 $52,250
Title: NOTE B - SUBRECIPIENTS
Accounting Policies: The accounting policies of the District conform to accounting principles generally accepted in
the United States of America as applicable to state and local governments.
De Minimis Rate Used: N
Rate Explanation: Ledge Light Health District has not elected to use the 10% de Minimis indirect cost rate.
Uncas Health District 93.069 $52,062
Title: NOTE B - SUBRECIPIENTS
Accounting Policies: The accounting policies of the District conform to accounting principles generally accepted in
the United States of America as applicable to state and local governments.
De Minimis Rate Used: N
Rate Explanation: Ledge Light Health District has not elected to use the 10% de Minimis indirect cost rate.
Mohegan Tribe Health Department 93.069 $9,000
Title: NOTE B - SUBRECIPIENTS
Accounting Policies: The accounting policies of the District conform to accounting principles generally accepted in
the United States of America as applicable to state and local governments.
De Minimis Rate Used: N
Rate Explanation: Ledge Light Health District has not elected to use the 10% de Minimis indirect cost rate.
Total $165,1562
Title: NOTE B - SUBRECIPIENTS
Accounting Policies: The accounting policies of the District conform to accounting principles generally accepted in
the United States of America as applicable to state and local governments.
De Minimis Rate Used: N
Rate Explanation: Ledge Light Health District has not elected to use the 10% de Minimis indirect cost rate.
Total Federal Assistance passed through to subrecipients $548,274