Notes to SEFA
The accompanying schedule of expenditures of federal awards (schedule) includes the federal grant activity of Elkhorn Logan Valey Public Health Department (ELVPHD) under programs of federal government for the year ended June 30, 2025. 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 ELVPHD, it is not intended to and does not present the financial position, changes in net position, or cash flows of ELVPHD. The Department’s reporting entity is defined in Note 1 to the Department’s financial statements. Federal awards received directly from Federal agencies, as well as those passed through other government agencies, are included in the schedule. Unless otherwise noted on the schedule, all programs are received directly from the respective federal agency.
Expenditures reported on the schedule are reported on the modified 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. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The Department has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
The federal expenditures listed in the schedule generally are the expenditures recorded to that program with the accounting records that have been reimbursed (federal awards revenue).