Audit 36194

Title: Note 4.Subrecipient Awards Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the Health Care District of Palm Beach County, Florida (the District) under programs of the federal government for the year ended September 30, 2022. The information in the Schedule is presented in accordance with the requirements of the 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 fund balance/net position or cash flows of the District. The Schedule is presented using the modified accrual basis of accounting for expenditures accounted for in the governmental funds and on the accrual basis of accounting for expenses of the proprietary fund types, which are described in Note 1 to the Districts basic financial statements. Such expenditures/expenses are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures/expenses are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Of the federal awards presented in the Schedule, the District did not provide any amounts to subrecipients.