Title: WESTSIDE HEALTH AUTHORITY
Notes to Schedule of Expenditure of Federal Awards
For the Year Ended June 30, 2023
Accounting Policies: The Basis of Accounintg used is GAAP and GAGAS
De Minimis Rate Used: Y
Rate Explanation: Westside Health Authority uses the de minimis cost rate
WESTSIDE HEALTH AUTHORITY
Notes to Schedule of Expenditure of Federal Awards
For the Year Ended June 30, 2023
Title: A. Basis of Presentation
Accounting Policies: The Basis of Accounintg used is GAAP and GAGAS
De Minimis Rate Used: Y
Rate Explanation: Westside Health Authority uses the de minimis cost rate
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the
federal grant activity of the Westside Health Authority (“WHA”) under the programs of the federal
government for the year ended June 30, 2023. The accompanying schedule of expenditures of
federal awards, as required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform
Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, is
presented for purposes of additional analysis and is not a required part of the financial statements.
Because the schedule presents only a selected portion of the operations of WHA, it is not intended
to and does not present the financial position, change in net assets or cash flows of WHA.
Title: B. Summary of Significant Accounting Policies
Accounting Policies: The Basis of Accounintg used is GAAP and GAGAS
De Minimis Rate Used: Y
Rate Explanation: Westside Health Authority uses 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 principal contained in Regulations Part 200, Uniform Administrative Requirements Cost Principles for Non-profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represents adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available.
Title: C. Awards to Sub-recipients
Accounting Policies: The Basis of Accounintg used is GAAP and GAGAS
De Minimis Rate Used: Y
Rate Explanation: Westside Health Authority uses the de minimis cost rate
Awards to sub-recipients include awards to various agencies to help carry out programs for WHA. As of June 30, 2023 sub-recipient awards totaled $-0-.
Title: D. Non-Cash Assistance
Accounting Policies: The Basis of Accounintg used is GAAP and GAGAS
De Minimis Rate Used: Y
Rate Explanation: Westside Health Authority uses the de minimis cost rate
WHA did not receive non-cash assistance for the year ended June 30, 2023.
Title: E. Insurance
Accounting Policies: The Basis of Accounintg used is GAAP and GAGAS
De Minimis Rate Used: Y
Rate Explanation: Westside Health Authority uses the de minimis cost rate
WHA did not receive insurance assistance to reimburse losses for the year ended June 30, 2023.
Title: F. Loans and Loan Guarantees
Accounting Policies: The Basis of Accounintg used is GAAP and GAGAS
De Minimis Rate Used: Y
Rate Explanation: Westside Health Authority uses the de minimis cost rate
There were no loans or loan guarantees proved as assistance to WHA for the year ended June 30,
Title: G. 10% De Minimums Rate
Accounting Policies: The Basis of Accounintg used is GAAP and GAGAS
De Minimis Rate Used: Y
Rate Explanation: Westside Health Authority uses the de minimis cost rate
Westside Health Authority confirms that it has never had a federally approved indirect cost rate, pursuant to 2 CFR 200.331(a)(4), and elects to use the 10% De Minimums rate. The base calculation consists of total direct costs (i.e. Salaries and Wages, Fringes, Professional and Technical Services, Materials and Supplies, Equipment, and other cost) less indirect cost multiplied by the indirect Cost Rate.