Notes to SEFA
The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal grant activity of City-County Health District 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 City- County Health District, it is not intended to and does not present the financial position - modified cash basis and changes in net position - modified cash basis of City-County Health District.
Expenditures reported on the schedule are presented on the modified cash basis of accounting. Under this method, expenditures are generally recognized when paid rather than when incurred. This basis is a comprehensive basis of accounting other than accounting principles generally accepted in the United States of America.
City-County Health District has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.