BASIC FINANCIAL STATEMENTS The accounting policies of the District conform to accounting principles generally accepted in the United States of America as applicable to state and local governments.
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS The accompanying schedule of expenditures of federal awards has been prepared on the accrual basis consistent with the preparation of the basic financial statements. Information included in the schedule of expenditures of federal awards is presented in accordance with the requirements Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). For cost reimbursement awards, revenues are recognized to the extent of expenditures. Expenditures have been recognized to the extent the related obligation was incurred within the applicable grant period and liquidated within 90 days after the end of the grant period. For performance-based awards, revenues are recognized to the extent of performance achieved during the grant period. Ledge Light Health District has not elected to use the 10% de Minimis indirect cost rate.
The following federal awards were made to subrecipients for the year ended June 30, 2025:
Public Health Emergency Prep (2025-0002)
Stratford Health Department 93.069 $109,306
Stamford Health Department 93.069 $64,888
Norwalk Health Department 93.069 $50,115
City of Bridgeport, CT 93.069 $63,614
Aspetuck Health District 93.069 $24,844
Trumbull Health Department 93.069 $4,029
Greenwich Health Department 93.069 $15,834
Fairfield Health Department 93.069 $32,128
New Canaan Health Department 93.069 $10,002
Wilton Health Department 93.069 $10,145
Darien Health Department 93.069 $9,036
Monroe Health Department 93.069 $10,174
Total $404,115
Public Health Emergency Prep (2025-0005)
Eastern Highlands Health District 93.069 $52,250
Northeast District Department of Health 93.069 $52,250
Uncas Health District 93.069 $52,250
Mohegan Tribe Health Department 93.069 $9,000
Total $165,750
Total Federal Assistance passed through to subrecipients $569,865