Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Benzie Leelanau District Health Department under programs of the federal government for the year ended September 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 the Benzie Leelanau District Health Department, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Benzie Leelanau 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.
For purposes of charging indirect costs to federal awards, the Health Department has elected to use the 15% deminimus cost rate as permitted by CFR Section 200.414 of the Uniform Guidance
See Notes to the SEFA