Notes to SEFA
Title: NOTE A – 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: Y
Rate Explanation: The District has elected to use the 10-percent de minimis indirect cost rate through September 30, 2024
and the 15-percent de minimis indirect cost rate beginning October 1, 2024 as allowed under the Uniform
Guidance.
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award
activity of Ross County Health District (the 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 District, it is not intended to and does not present
the financial position, changes in net position, or cash flows of the District.
Title: NOTE D - SUBRECIPIENTS
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: Y
Rate Explanation: The District has elected to use the 10-percent de minimis indirect cost rate through September 30, 2024
and the 15-percent de minimis indirect cost rate beginning October 1, 2024 as allowed under the Uniform
Guidance.
The District passes certain federal awards received from United States Department of Justice to other governments or not-for-profit agencies (subrecipients). As Note B describes
the District reports expenditures of Federal awards to subrecipients when paid in cash.As a pass-through entity, the District has certain compliance responsibilities, such as monitoring its
subrecipients to help assure they use these subawards as authorized by laws, regulations, and the
provisions of contracts or grant agreements, and that subrecipients achieve the award’s performance goals.
Title: NOTE E - 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: Y
Rate Explanation: The District has elected to use the 10-percent de minimis indirect cost rate through September 30, 2024
and the 15-percent de minimis indirect cost rate beginning October 1, 2024 as allowed under the Uniform
Guidance.
Certain Federal programs require the District to contribute non-Federal funds (matching funds) to support
the Federally funded programs. The District has met its matching requirements. The Schedule does not
include the expenditure of non-Federal matching funds.