Notes to SEFA
Title: SUB-RECIPIENTS
Accounting Policies: The schedule of expenditures of federal awards is a summary of the Health Boards federal award programs. The information in the 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. Therefore, some amounts presented in the schedule may differ from amounts presented in, or used in the preparation of, the financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Of the expenditures presented in the schedule, the Health Board provided awards to the following sub-recipients: Absentee Shawnee $181,858, Cheyenne & Arapaho $218,688, IHCRC $10,000, Iowa $229,532, Muscogee Creek $200,878, NYPD $10,000, OKCIC $532,071, Osage $10,000, Peoria $43,270, Prairie Band Potawatomie Nation $20,000, Wichita & Affiliated $184,229, Other $107,500.
Title: OUTSTANDING FEDERAL LOANS
Accounting Policies: The schedule of expenditures of federal awards is a summary of the Health Boards federal award programs. The information in the 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. Therefore, some amounts presented in the schedule may differ from amounts presented in, or used in the preparation of, the financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Health Board has no federal loan obligations as of December 31, 2022.