Notes to SEFA
The accompanying Schedule of Federal Awards Receipts and Expenditures (the Schedule) includes the federal award activity of the Portage County Combined Public Health (the District) under programs of the federal government for the year ended December 31, 2024. The information on this Schedule is prepared 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 the District, it is not intended to and does not present the financial position, or changes in net position, of the District.
Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement
The District has elected not to use the 15-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Certain Federal programs require the District to contribute non Federal funds (matching funds) to support the Federally-funded programs. The District has met its matching requirements. The Schedule does not include the expenditure of Non-Federal matching funds.