Notes to SEFA
Title: BASIS OF PRESENTATION
Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The Health District has elected not 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 Greene County Combined Health District (the “Health District”) under programs of the federal government for the year ended December 31, 2024. The information on this Schedule is prepared 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 the Health District, it is not intended to and does not present the financial position or changes in net position of the Health District.
Title: MATCHING REQUIREMENTS
Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The Health District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Certain Federal programs require that the Health District to contribute non-Federal funds (matching funds) to support the Federally funded programs. The Health District has complied with the matching requirements. The expenditure of non-Federal matching funds is not included on the Schedule.
Title: COMMINGLING
Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The Health District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Federal monies are comingled with other state and local revenues for the following programs: Special Education – Grants for Infants and Families (ALN #84.181) When reporting expenditures on this Schedule, the Health District assumes it expends federal monies first.
Title: MEDICAID ADINISTATIVE CLAIMING
Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The Health District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The Health District received Medicaid Administrative Claiming (MAC) reimbursements (ALN #93.767 and #93.778) from the Ohio Department of Health (ODH). Based on the agreement between ODH and the Health District, MAC reimbursements disbursed by ODH to the District are not considered federal dollars. In 2024, the Health District received $191,923 of MAC reimbursements from ODH. These monies are not reported on the Health District’s Schedule.