Notes to SEFA
Title: Basis of Presentation
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual accounting. Such expenditures are recognized following the cost principles contained in the Uniform wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Taney County Health Department has elected not to us the 10 percent minimis indirect cost rate as allowed under the Uniform Guidance.
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal grant activity of the Taney County Health Department, under specific programs of the federal government for the year ended December 31, 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 Taney County Health Department, it is not intended to and does not present the financial position, changes in net position, or cash flows of Taney County Health Department.
Title: Summary of Significant Accounting Policies
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual accounting. Such expenditures are recognized following the cost principles contained in the Uniform wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Taney County Health Department has elected not to us the 10 percent minimis indirect cost rate as allowed under the Uniform Guidance.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: Indirect Cost Rate
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual accounting. Such expenditures are recognized following the cost principles contained in the Uniform wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Taney County Health Department has elected not to us the 10 percent minimis indirect cost rate as allowed under the Uniform Guidance.
Taney County Health Department has elected not to us the 10 percent minimis indirect cost rate as allowed under the Uniform Guidance.
Title: Subrecipients
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual accounting. Such expenditures are recognized following the cost principles contained in the Uniform wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Taney County Health Department has elected not to us the 10 percent minimis indirect cost rate as allowed under the Uniform Guidance.
Taney County Health Department did not provide funds to subrecipients in the current year.
Title: Assistance Listing Number (ALN)
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual accounting. Such expenditures are recognized following the cost principles contained in the Uniform wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Taney County Health Department has elected not to us the 10 percent minimis indirect cost rate as allowed under the Uniform Guidance.
The program title and ALN number was obtained from the federal or pass-through grantor or the sam.gov website.