Notes to SEFA
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Lincoln Trail District Health Department and is presented on the cash basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations ("CFR") Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards ("Uniform Guidance"). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the combined financial statements.
De Minimis Rate Used: N
Rate Explanation: The District did not elect to use the 10% de minims indirect cost rate. Instead, the District uses an indirect cost allocation plan that has been established by the Kentucky Cabinet for Health and Family Services, Department for Public Health.