Title: Note 1 - Purpose of Schedule
Accounting Policies: Note 2 - Significant Accounting Policies
A. Reporting Entity - The accompanying schedule includes federal award programs administered by the State of Alabama for the fiscal year ended September 30, 2024. State agencies that receive separate audits in accordance with the Uniform Guidance and federal awards received by state colleges and universities are not included in the schedule.
B. Basis of Presentation - The information in the accompanying Schedule of Expenditures of Federal Awards is presented in accordance with the requirements of Title 2 of the U. S. Code of Federal Regulations Part 200 (Uniform Guidance).
1. Federal Financial Assistance - Pursuant to the Single Audit Act Amendments of 1996 and the Uniform Guidance, federal financial assistance is defined as assistance that non-federal entities receive or administer in the form of grants, loans, loan guarantees, property (including donated surplus property), cooperative agreements, interest subsidies, insurance, food commodities, direct appropriations, and other assistance.
C. Basis of Accounting - The information presented in the Schedule of Expenditures of Federal Awards is presented on the cash basis of accounting, which is consistent with the other federal grant reports. Under this basis, expenditures are recorded when paid, and revenues are recognized when received. Such expenditures are recognized following, as applicable, either the cost principles in Office of Management and Budget Circular A-87, Cost Principles for State, Local and Indian Tribal Governments, or the cost principles contained in Title 2 U. S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the basic financial statements.
D. Expenditures and Expenses - When monies are received by one state agency and transferred to another state agency either for final expenditure or as a reimbursement for services, the federal financial assistance is reflected in the primary receiving/expending state agency's accounts. This is to avoid duplication and the overstatement of the aggregate level of federal financial assistance expended by the State of Alabama.
De Minimis Rate Used: Both
Rate Explanation: The State of Alabama elected to use the 10-percent de minimis indirect cost rate as allowed in the Uniform Guidance for the following federal programs: ALN 10.934- Feral Swine Eradication and Control Pilot Program
Title 2 U. S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires a Schedule of Expenditures of Federal Awards showing total expenditures for each federal award program identified by its federal Assistance Listing Number (ALN). Because the Schedule presents only a selected portion of the operations of the State of Alabama, it is not intended to and does not present the financial position, changes in net position or cash flows of the State of Alabama.
Title: Note 3 - Other
Accounting Policies: Note 2 - Significant Accounting Policies
A. Reporting Entity - The accompanying schedule includes federal award programs administered by the State of Alabama for the fiscal year ended September 30, 2024. State agencies that receive separate audits in accordance with the Uniform Guidance and federal awards received by state colleges and universities are not included in the schedule.
B. Basis of Presentation - The information in the accompanying Schedule of Expenditures of Federal Awards is presented in accordance with the requirements of Title 2 of the U. S. Code of Federal Regulations Part 200 (Uniform Guidance).
1. Federal Financial Assistance - Pursuant to the Single Audit Act Amendments of 1996 and the Uniform Guidance, federal financial assistance is defined as assistance that non-federal entities receive or administer in the form of grants, loans, loan guarantees, property (including donated surplus property), cooperative agreements, interest subsidies, insurance, food commodities, direct appropriations, and other assistance.
C. Basis of Accounting - The information presented in the Schedule of Expenditures of Federal Awards is presented on the cash basis of accounting, which is consistent with the other federal grant reports. Under this basis, expenditures are recorded when paid, and revenues are recognized when received. Such expenditures are recognized following, as applicable, either the cost principles in Office of Management and Budget Circular A-87, Cost Principles for State, Local and Indian Tribal Governments, or the cost principles contained in Title 2 U. S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the basic financial statements.
D. Expenditures and Expenses - When monies are received by one state agency and transferred to another state agency either for final expenditure or as a reimbursement for services, the federal financial assistance is reflected in the primary receiving/expending state agency's accounts. This is to avoid duplication and the overstatement of the aggregate level of federal financial assistance expended by the State of Alabama.
De Minimis Rate Used: Both
Rate Explanation: The State of Alabama elected to use the 10-percent de minimis indirect cost rate as allowed in the Uniform Guidance for the following federal programs: ALN 10.934- Feral Swine Eradication and Control Pilot Program
A. Commodities included in the National School Lunch Program (ALN 10.555), Summer Food Service Program for Children (ALN 10.559), Commodity Supplemental Food Program (ALN 10.565), and the Emergency Food Assistance Program (ALN 10.569) are included in the definition of federal financial assistance for the purpose of the accompanying schedule. Commodities, totaling $72,120,602 were reported in accordance with GASB Statement Number 24 in the basic financial statements of the State of Alabama for the fiscal year ended September 30, 2024.
Title: Note 3 - Other
Accounting Policies: Note 2 - Significant Accounting Policies
A. Reporting Entity - The accompanying schedule includes federal award programs administered by the State of Alabama for the fiscal year ended September 30, 2024. State agencies that receive separate audits in accordance with the Uniform Guidance and federal awards received by state colleges and universities are not included in the schedule.
B. Basis of Presentation - The information in the accompanying Schedule of Expenditures of Federal Awards is presented in accordance with the requirements of Title 2 of the U. S. Code of Federal Regulations Part 200 (Uniform Guidance).
1. Federal Financial Assistance - Pursuant to the Single Audit Act Amendments of 1996 and the Uniform Guidance, federal financial assistance is defined as assistance that non-federal entities receive or administer in the form of grants, loans, loan guarantees, property (including donated surplus property), cooperative agreements, interest subsidies, insurance, food commodities, direct appropriations, and other assistance.
C. Basis of Accounting - The information presented in the Schedule of Expenditures of Federal Awards is presented on the cash basis of accounting, which is consistent with the other federal grant reports. Under this basis, expenditures are recorded when paid, and revenues are recognized when received. Such expenditures are recognized following, as applicable, either the cost principles in Office of Management and Budget Circular A-87, Cost Principles for State, Local and Indian Tribal Governments, or the cost principles contained in Title 2 U. S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the basic financial statements.
D. Expenditures and Expenses - When monies are received by one state agency and transferred to another state agency either for final expenditure or as a reimbursement for services, the federal financial assistance is reflected in the primary receiving/expending state agency's accounts. This is to avoid duplication and the overstatement of the aggregate level of federal financial assistance expended by the State of Alabama.
De Minimis Rate Used: Both
Rate Explanation: The State of Alabama elected to use the 10-percent de minimis indirect cost rate as allowed in the Uniform Guidance for the following federal programs: ALN 10.934- Feral Swine Eradication and Control Pilot Program
B. During the fiscal year ended September 30, 2024, the Alabama Department of Public Health received $38,142,709 in cash rebates from infant formula manufacturers on sales of formula to participants in the Special Supplemental Nutrition Program for Women, Infants and Children (WIC) Program (ALN 10.557). Rebate contracts with infant formula manufacturers are authorized by 7 CFR 246.16(m) as a cost containment measure. Rebates represent a reduction of expenditures previously incurred for WIC food benefits costs. The rebate contracts allowed the Department to serve 36,009 more persons during the 2023-2024 fiscal year. This number is based on an average gross food package cost of $88.05.
Title: Note 3 - Other
Accounting Policies: Note 2 - Significant Accounting Policies
A. Reporting Entity - The accompanying schedule includes federal award programs administered by the State of Alabama for the fiscal year ended September 30, 2024. State agencies that receive separate audits in accordance with the Uniform Guidance and federal awards received by state colleges and universities are not included in the schedule.
B. Basis of Presentation - The information in the accompanying Schedule of Expenditures of Federal Awards is presented in accordance with the requirements of Title 2 of the U. S. Code of Federal Regulations Part 200 (Uniform Guidance).
1. Federal Financial Assistance - Pursuant to the Single Audit Act Amendments of 1996 and the Uniform Guidance, federal financial assistance is defined as assistance that non-federal entities receive or administer in the form of grants, loans, loan guarantees, property (including donated surplus property), cooperative agreements, interest subsidies, insurance, food commodities, direct appropriations, and other assistance.
C. Basis of Accounting - The information presented in the Schedule of Expenditures of Federal Awards is presented on the cash basis of accounting, which is consistent with the other federal grant reports. Under this basis, expenditures are recorded when paid, and revenues are recognized when received. Such expenditures are recognized following, as applicable, either the cost principles in Office of Management and Budget Circular A-87, Cost Principles for State, Local and Indian Tribal Governments, or the cost principles contained in Title 2 U. S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the basic financial statements.
D. Expenditures and Expenses - When monies are received by one state agency and transferred to another state agency either for final expenditure or as a reimbursement for services, the federal financial assistance is reflected in the primary receiving/expending state agency's accounts. This is to avoid duplication and the overstatement of the aggregate level of federal financial assistance expended by the State of Alabama.
De Minimis Rate Used: Both
Rate Explanation: The State of Alabama elected to use the 10-percent de minimis indirect cost rate as allowed in the Uniform Guidance for the following federal programs: ALN 10.934- Feral Swine Eradication and Control Pilot Program
C. Total expenditures for the Unemployment Insurance Program (ALN 17.225) include state and federal amounts of $85,392,173 and $58,028,730 respectively. The state portion of expenditures includes regular unemployment compensation. The federal portion includes administrative costs and unemployment compensation for ex-service members, former federal employees, and extended benefits for eligible individuals who have exhausted their regular unemployment compensation.
Title: Note 3 - Other
Accounting Policies: Note 2 - Significant Accounting Policies
A. Reporting Entity - The accompanying schedule includes federal award programs administered by the State of Alabama for the fiscal year ended September 30, 2024. State agencies that receive separate audits in accordance with the Uniform Guidance and federal awards received by state colleges and universities are not included in the schedule.
B. Basis of Presentation - The information in the accompanying Schedule of Expenditures of Federal Awards is presented in accordance with the requirements of Title 2 of the U. S. Code of Federal Regulations Part 200 (Uniform Guidance).
1. Federal Financial Assistance - Pursuant to the Single Audit Act Amendments of 1996 and the Uniform Guidance, federal financial assistance is defined as assistance that non-federal entities receive or administer in the form of grants, loans, loan guarantees, property (including donated surplus property), cooperative agreements, interest subsidies, insurance, food commodities, direct appropriations, and other assistance.
C. Basis of Accounting - The information presented in the Schedule of Expenditures of Federal Awards is presented on the cash basis of accounting, which is consistent with the other federal grant reports. Under this basis, expenditures are recorded when paid, and revenues are recognized when received. Such expenditures are recognized following, as applicable, either the cost principles in Office of Management and Budget Circular A-87, Cost Principles for State, Local and Indian Tribal Governments, or the cost principles contained in Title 2 U. S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the basic financial statements.
D. Expenditures and Expenses - When monies are received by one state agency and transferred to another state agency either for final expenditure or as a reimbursement for services, the federal financial assistance is reflected in the primary receiving/expending state agency's accounts. This is to avoid duplication and the overstatement of the aggregate level of federal financial assistance expended by the State of Alabama.
De Minimis Rate Used: Both
Rate Explanation: The State of Alabama elected to use the 10-percent de minimis indirect cost rate as allowed in the Uniform Guidance for the following federal programs: ALN 10.934- Feral Swine Eradication and Control Pilot Program
D. Donation of Federal Surplus Personal Property (ALN 39.003) is valued at 23.34% of the acquisition costs in accordance with a directive from the U. S. General Services Administration.
Title: Note 3 - Other
Accounting Policies: Note 2 - Significant Accounting Policies
A. Reporting Entity - The accompanying schedule includes federal award programs administered by the State of Alabama for the fiscal year ended September 30, 2024. State agencies that receive separate audits in accordance with the Uniform Guidance and federal awards received by state colleges and universities are not included in the schedule.
B. Basis of Presentation - The information in the accompanying Schedule of Expenditures of Federal Awards is presented in accordance with the requirements of Title 2 of the U. S. Code of Federal Regulations Part 200 (Uniform Guidance).
1. Federal Financial Assistance - Pursuant to the Single Audit Act Amendments of 1996 and the Uniform Guidance, federal financial assistance is defined as assistance that non-federal entities receive or administer in the form of grants, loans, loan guarantees, property (including donated surplus property), cooperative agreements, interest subsidies, insurance, food commodities, direct appropriations, and other assistance.
C. Basis of Accounting - The information presented in the Schedule of Expenditures of Federal Awards is presented on the cash basis of accounting, which is consistent with the other federal grant reports. Under this basis, expenditures are recorded when paid, and revenues are recognized when received. Such expenditures are recognized following, as applicable, either the cost principles in Office of Management and Budget Circular A-87, Cost Principles for State, Local and Indian Tribal Governments, or the cost principles contained in Title 2 U. S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the basic financial statements.
D. Expenditures and Expenses - When monies are received by one state agency and transferred to another state agency either for final expenditure or as a reimbursement for services, the federal financial assistance is reflected in the primary receiving/expending state agency's accounts. This is to avoid duplication and the overstatement of the aggregate level of federal financial assistance expended by the State of Alabama.
De Minimis Rate Used: Both
Rate Explanation: The State of Alabama elected to use the 10-percent de minimis indirect cost rate as allowed in the Uniform Guidance for the following federal programs: ALN 10.934- Feral Swine Eradication and Control Pilot Program
E. Interest Income of $228,603 was earned on the Help America Vote Act Title I funds (ALN 90.404). Interest income of $23,597 was earned on Help America Vote Act Title II funds (ALN 90.401). These amounts, as well as proceeds from the sale or salvage of unused HAVA equipment of $7,821 (ALN 90.401), are reported as receipts on the schedule.
Title: Note 3 - Other
Accounting Policies: Note 2 - Significant Accounting Policies
A. Reporting Entity - The accompanying schedule includes federal award programs administered by the State of Alabama for the fiscal year ended September 30, 2024. State agencies that receive separate audits in accordance with the Uniform Guidance and federal awards received by state colleges and universities are not included in the schedule.
B. Basis of Presentation - The information in the accompanying Schedule of Expenditures of Federal Awards is presented in accordance with the requirements of Title 2 of the U. S. Code of Federal Regulations Part 200 (Uniform Guidance).
1. Federal Financial Assistance - Pursuant to the Single Audit Act Amendments of 1996 and the Uniform Guidance, federal financial assistance is defined as assistance that non-federal entities receive or administer in the form of grants, loans, loan guarantees, property (including donated surplus property), cooperative agreements, interest subsidies, insurance, food commodities, direct appropriations, and other assistance.
C. Basis of Accounting - The information presented in the Schedule of Expenditures of Federal Awards is presented on the cash basis of accounting, which is consistent with the other federal grant reports. Under this basis, expenditures are recorded when paid, and revenues are recognized when received. Such expenditures are recognized following, as applicable, either the cost principles in Office of Management and Budget Circular A-87, Cost Principles for State, Local and Indian Tribal Governments, or the cost principles contained in Title 2 U. S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the basic financial statements.
D. Expenditures and Expenses - When monies are received by one state agency and transferred to another state agency either for final expenditure or as a reimbursement for services, the federal financial assistance is reflected in the primary receiving/expending state agency's accounts. This is to avoid duplication and the overstatement of the aggregate level of federal financial assistance expended by the State of Alabama.
De Minimis Rate Used: Both
Rate Explanation: The State of Alabama elected to use the 10-percent de minimis indirect cost rate as allowed in the Uniform Guidance for the following federal programs: ALN 10.934- Feral Swine Eradication and Control Pilot Program
F. Expenditures reported on the schedule include $5,534,132 of Social Security Administration reimbursements under the Rehabilitation Services - Vocational Rehabilitation Grants to States Program (ALN 84.126).
Title: Note 3 - Other
Accounting Policies: Note 2 - Significant Accounting Policies
A. Reporting Entity - The accompanying schedule includes federal award programs administered by the State of Alabama for the fiscal year ended September 30, 2024. State agencies that receive separate audits in accordance with the Uniform Guidance and federal awards received by state colleges and universities are not included in the schedule.
B. Basis of Presentation - The information in the accompanying Schedule of Expenditures of Federal Awards is presented in accordance with the requirements of Title 2 of the U. S. Code of Federal Regulations Part 200 (Uniform Guidance).
1. Federal Financial Assistance - Pursuant to the Single Audit Act Amendments of 1996 and the Uniform Guidance, federal financial assistance is defined as assistance that non-federal entities receive or administer in the form of grants, loans, loan guarantees, property (including donated surplus property), cooperative agreements, interest subsidies, insurance, food commodities, direct appropriations, and other assistance.
C. Basis of Accounting - The information presented in the Schedule of Expenditures of Federal Awards is presented on the cash basis of accounting, which is consistent with the other federal grant reports. Under this basis, expenditures are recorded when paid, and revenues are recognized when received. Such expenditures are recognized following, as applicable, either the cost principles in Office of Management and Budget Circular A-87, Cost Principles for State, Local and Indian Tribal Governments, or the cost principles contained in Title 2 U. S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the basic financial statements.
D. Expenditures and Expenses - When monies are received by one state agency and transferred to another state agency either for final expenditure or as a reimbursement for services, the federal financial assistance is reflected in the primary receiving/expending state agency's accounts. This is to avoid duplication and the overstatement of the aggregate level of federal financial assistance expended by the State of Alabama.
De Minimis Rate Used: Both
Rate Explanation: The State of Alabama elected to use the 10-percent de minimis indirect cost rate as allowed in the Uniform Guidance for the following federal programs: ALN 10.934- Feral Swine Eradication and Control Pilot Program
G. The amount reported as expenditures for the Immunization Cooperative Agreements (ALN 93.268) includes the value of immunization vaccines received and distributed in the amount of $87,271,029 during the 2023-2024 fiscal year.