Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of Las Animas - Huerfano Counties District Health Department 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 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 Las Animas - Huerfano Counties District Health Department, it is not intended to and does not present the net position, or changes in net position of Las Animas - Huerfano Counties District Health Department.
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. Las Animas - Huerfano Counties District Health Department has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
Included in the amount reported for Assistance Listing Number 10.557 WIC Special Supplemental Nutrition Program for Women, Infants, and Children (“WIC”), is $326,970 for the fair market value of the redeemed food instrument issuances. A food instrument is a debit-type card called “eWIC” produced through the Colorado State WIC program that is issued to WIC participants and may be used to obtain WIC approved foods/formula from authorized vendors.
Pass-Through Entity’s Identifying Number - The pass-through entity’s identifying number has been included where available.