Notes to SEFA
Title: WIC FOOD VOUCHERS
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of SIPH and is presented on the cash basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 Part 200 CFR Uniform Administrative Requirement, Cost Principles, and Audit Requirements for Federal Awards. CFDA refers to the Catalog of Federal Domestic Assistance, which is a government-wide list of individual federal programs. Federal award programs, for which a number could not be determined, are identified with the first two digits that identify the federal grantor department, followed by ".999."
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
SIPH determines eligibility for the Women, Infants and Children (WIC) program. Within the WIC program, SIPH distributes food checks to clients and controls unissued food checks. The Idaho Department of Health and Welfare issues and redeems food checks, controls the food checks issued, and reviews program compliance. The value of the food checks redeemed through the Idaho Department of Health and Welfare during fiscal year 2022 was $2,959,445.
Title: VALUE OF VACCINE
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of SIPH and is presented on the cash basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 Part 200 CFR Uniform Administrative Requirement, Cost Principles, and Audit Requirements for Federal Awards. CFDA refers to the Catalog of Federal Domestic Assistance, which is a government-wide list of individual federal programs. Federal award programs, for which a number could not be determined, are identified with the first two digits that identify the federal grantor department, followed by ".999."
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
SIPH provides vaccines free of charge to children 18 years of age or younger. SIPH determines whether the vaccine recipient is eligible to receive the vaccine under the Federal Immunization Grant. The vaccine serums are ordered by the Idaho Department of Health and Welfare, and delivered to SIPH as needed. The vaccine serum value supplied by the State Health and Welfare Department for fiscal year 2022 was $265,343.