Notes to SEFA
Title: BASIS OF PRESENTATION
Accounting Policies: (1) 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.(2) The Public Health Department has elected not to use the ten percent de minimis indirect cost rate as allowed under the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Public Health Department under programs of the federal government for the year ended September 30, 2022. The information in the 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 Public Health Department, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Public Health Department. The information in the Schedule reconciles with the amounts presented in the financial statements as shown in Note F below.
Title: PASS-THROUGH GRANTS
Accounting Policies: (1) 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.(2) The Public Health Department has elected not to use the ten percent de minimis indirect cost rate as allowed under the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
During 2022, the Public Health Department did not act as a pass-through agent for any federal expenditures. The pass-through grantors number represents the Public Health Departments provider I.D. number. Such other I.D. numbers were not available or provided by the State administering agencies.
Title: FEDERAL REVENUE RECONCILIATION
Accounting Policies: (1) 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.(2) The Public Health Department has elected not to use the ten percent de minimis indirect cost rate as allowed under the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Federal revenue per governmental fund financial statements $ 1,429,123Value of federal vaccines received by the Department 27,441Federal expenditures per schedule of expenditures of federal awards 1,456,564Difference $ -