Notes to SEFA
Accounting Policies: Basis of PresentationFederal Financial Assistance Pursuant to the Uniform Guidance, federal financial assistance is defined asassistance that nonfederal entities receive or administer in the form of grants, cooperative agreements, loans, loanguarantees, property (including donated surplus property), interest subsidies, insurance, food commodities, directappropriations and other assistance, but does not include amounts received as reimbursements for servicesrendered to individuals. Accordingly, nonmonetary federal assistance may be included in federal financialassistance and therefore, may be reported on the schedule. Western Plains Public Health received no nonmonetaryfederal assistance during the year ended December 31, 2022. Federal financial assistance does not include directfederal cash assistance to individuals.Assistance Listing Number Uniform Guidance requires the schedule to show the total expenditures for each ofthe federal financial assistance programs as identified in the Assistance Listing Number (ALN). The ALN is agovernment wide compendium of individual federal programs. Pass-through entity identifying numbers arepresented where available.Major ProgramsThe Uniform Guidance established the levels of expenditures to be used in defining major federal financialassistance programs. The dollar threshold to distinguish Type A and Type B programs was $750,000.Reporting EntityThe schedule includes all federal financial assistance programs administered by the organization.Basis of AccountingFederal financial assistance expenditures included in the schedule are reported using the accrual basis ofaccounting.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.