Audit 40927

Accounting Policies: NOTE A BASIS OF PRESENTATIONThe accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal awardactivity of Marion Public Health, Marion County, Ohio (the Districts) under programs of the federalgovernment for the year ended December 31, 2022. The information on this Schedule is prepared inaccordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, UniformAdministrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UniformGuidance). Because the Schedule presents only a selected portion of the operations of the District, it isnot intended to and does not present the financial position or changes in net position of the District.NOTE B SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESExpenditures reported on the Schedule are reported on the cash basis of accounting. Such expendituresare recognized following the cost principles contained in Uniform Guidance wherein certain types ofexpenditures may or may not be allowable or may be limited as to reimbursement.NOTE C INDIRECT COST RATEThe District has elected not to use the 10-percent de minimis indirect cost rate as allowed under theUniform Guidance.NOTE D MATCHING REQUIREMENTSCertain Federal programs require the District to contribute non-Federal funds (matching funds) to supportthe Federally-funded programs. The District has met its matching requirements. The Schedule does notinclude the expenditure of non-Federal matching funds. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.