Audit 48580

Accounting Policies: Note A Basis of PresentationThe accompanying schedule of expenditures of federal awards (the Schedule) includes the federal awardactivity of the Tulsa City-County Health Department (the Department) under programs of the federalgovernment for the year ended June 30, 2022. The information in this Schedule is presented 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 Tulsa City-County Health Department, it is not intended to and does not present the financial position, changes innet assets, or cash flows of the Department.The Schedule of Expenditures of Federal Awards has been prepared on the basis of accounting asdefined by the Uniform Guidance. Under this basis, expenditures are recognized when the activityrelated to the award occurs.Note B Summary of Significant Accounting PoliciesExpenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures are recognized following the cost principles contained in the Uniform Guidance, whereincertain types of expenditures are not allowable or are limited as to reimbursement. Negative amountsshown on the Schedule represent adjustments or credits made in the normal course of business toamounts reported as expenditures in prior years.For non-cash assistance, amounts expended equal the fair value at the time of receipt or the assessedvalue prided by the federal agency. Note D Non-cash AssistanceThe Department received $1,051,963 in non-cash assistance in the form of donated vaccines from CFDA#93.268 Immunization Grants. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.