Notes to SEFA
Accounting Policies: Note 1: Basis of PresentationThe accompanying schedule of expenditures of federal awards includes the federal grant activity of Purchase District Health Department and is presented on the cash (regulatory) basis of accounting as mandated by the Kentucky Cabinet for Health and Family Services, Department for Public Health, Division of Administration and Financial Management, Administrative Reference for Local Health Departments. This is also the basis of accounting used in the financial statements. 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). Note 2: Non-Cash Expenditures There were no non-cash expenditures applicable to Purchase District Health Department during the current year.Note 3:Financial Statement ReconciliationTotal federal expenditures per Schedule of Expenditures of Federal Awards on page 87$3,218,137Federal restricted carry over (funds received in prior year, spent in current year):760/93.870(2,587)835/93.912(558)837/16.838(1,641)839/93.912(4,534)Fiscal year ended June 30, 2022 excess of federal revenues overexpenditures for the following reporting areas/CFDA numbers:726/93.26893761/93.435288Total federal revenues per page 5 of financial statements$3,209,198Note 4: Indirect Cost RatePurchase District Health Department has elected not to use the 10% de minimis cost rate allowed under the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.