Notes to SEFA
Title: NOTE A. BASIS OF PRESENTATION
Accounting Policies: 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 limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Did not use the de minimis cost rate
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award
activity of Access HealthColumbus d/b/a Health Impact Ohio and Subsidiary (the Organization) under
programs of the federal government for the year ended December 31, 2023. The information in this
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 Organization, it is not intended to and does not present the financial position, changes in
net assets, or cash flows of the Organization.
Title: NOTE B. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Accounting Policies: 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 limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Did not use the de minimis cost rate
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 limited as to reimbursement. The Organization elected
not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: NOTE C. SUBRECIPIENTS
Accounting Policies: 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 limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Did not use the de minimis cost rate
The Organization passes certain federal awards received from the Ohio Department of Health to other
governments or not-for-profit agencies (subrecipients). As Note B describes, the Organization reports
expenditures of Federal awards to subrecipients on an accrual basis.